<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD Journal Publishing DTD v2.3 20070202//EN" "journalpublishing.dtd">
<article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" article-type="research-article">
  <front>
    <journal-meta>
      <journal-id journal-id-type="nlm-ta">reapress</journal-id>
      <journal-id journal-id-type="publisher-id">null</journal-id>
      <journal-title>reapress</journal-title><issn pub-type="ppub">3042-3058</issn><issn pub-type="epub">3042-3058</issn><publisher>
      	<publisher-name>reapress</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">https://doi.org/10.48314/isti.vi.51</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Research Article</subject>
        </subj-group>
        <subj-group><subject>Analysis, design, development, implementation, and evaluation model, Quick response code, Game-based learning, Accounting education, Learning performance, Student engagement.</subject></subj-group>
      </article-categories>
      <title-group>
        <article-title>Balancing Digital Scaffolding and Peer Interaction: A Quasi-Experimental Study on QR Code-Supported Board Games in Accounting Education</article-title><subtitle>Balancing Digital Scaffolding and Peer Interaction: A Quasi-Experimental Study on QR Code-Supported Board Games in Accounting Education</subtitle></title-group>
      <contrib-group><contrib contrib-type="author">
	<name name-style="western">
	<surname>Jiun-Shiung Lin</surname>
		<given-names>Jiun-Shiung</given-names>
	</name>
	<aff>Department of Industrial Engineering and Management, Ming Chi University of Technology, New Taipei, Taiwan, R.O.C.</aff>
	</contrib></contrib-group>		
      <pub-date pub-type="ppub">
        <month>03</month>
        <year>2026</year>
      </pub-date>
      <pub-date pub-type="epub">
        <day>01</day>
        <month>03</month>
        <year>2026</year>
      </pub-date>
      <volume>3</volume>
      <issue>1</issue>
      <permissions>
        <copyright-statement>© 2026 reapress</copyright-statement>
        <copyright-year>2026</copyright-year>
        <license license-type="open-access" xlink:href="http://creativecommons.org/licenses/by/2.5/"><p>This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.</p></license>
      </permissions>
      <related-article related-article-type="companion" vol="2" page="e235" id="RA1" ext-link-type="pmc">
			<article-title>Balancing Digital Scaffolding and Peer Interaction: A Quasi-Experimental Study on QR Code-Supported Board Games in Accounting Education</article-title>
      </related-article>
	  <abstract abstract-type="toc">
		<p>
			This study investigates whether Quick Response (QR) code-supported board games can effectively integrate digital scaffolding with peer interaction in introductory accounting education. Following the Analysis, Design, Development, Implementation, and Evaluation (ADDIE) framework, a QR-enhanced accounting board game was developed and implemented in a first-year accounting course at a technological university in Taiwan. A quasi-experimental design was employed, with 38 students assigned to the QR-supported board game condition and 34 students participating in a conventional board game condition without QR assistance. Learning performance was evaluated across four core accounting competencies: financial statement calculation, journal entry preparation, account classification, and trial balance preparation. Although the experimental group achieved a higher mean total score than the control group, the difference was not statistically significant. Nevertheless, the experimental group significantly outperformed the control group in account classification, with the strongest advantage observed among students without a business-related academic background. This finding indicates that QR codes can function as effective digital scaffolds by helping novice learners connect business transactions with journal entries and account characteristics. By contrast, the control group performed significantly better in journal entry preparation, suggesting that this foundational competency remains highly dependent on peer explanation, instructor guidance, and repeated practice. Questionnaire responses and qualitative evidence further revealed a tension between digital support and social interaction. While QR codes facilitated timely access to hints, self-assessment, error correction, and review materials, students in the control group reported stronger teamwork, face-to-face communication, and overall learning experiences. These findings indicate that QR-supported board games should complement rather than replace interpersonal learning. Accordingly, QR resources should be designed to stimulate discussion, collective error analysis, and conceptual reflection, particularly for students with limited prior knowledge, while preserving the collaborative depth of board game-based learning. 
		</p>
		</abstract>
    </article-meta>
  </front>
  <body></body>
  <back>
    <ack>
      <p>null</p>
    </ack>
  </back>
</article>