Balancing Digital Scaffolding and Peer Interaction: A Quasi-Experimental Study on QR Code-Supported Board Games in Accounting Education

Abstract

This study examines how QR code-supported board games can balance digital scaffolding and peer interaction in introductory accounting education. Guided by the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) instructional design model, a QR code-supported accounting board game was developed and implemented in a first-year accounting course at a technological university in Taiwan. A quasi-experimental design was adopted. The experimental group received board game-based instruction with QR code support (n = 38), while the control group received board game-based instruction without QR code support (n = 34). Learning performance was assessed through four core accounting tasks: financial statement calculation, journal entry preparation, account classification, and trial balance preparation. The findings show that the experimental group obtained a higher average total score than the control group, but the difference was not statistically significant. However, the experimental group performed significantly better in account classification, particularly among students without a business-related background. This suggests that QR code support can serve as digital scaffolding by helping students connect business transactions, journal entries, and account attributes. In contrast, the control group performed better in journal entry preparation, indicating that this foundational skill may still require peer explanation, teacher guidance, and repeated practice. Questionnaire results and qualitative feedback further reveal a trade-off between digital support and social interaction. Although QR codes provided timely hints, self-checking, error correction, and review resources, the control group reported stronger teamwork, face-to-face interaction, and overall learning experience. These results suggest that QR code-supported board games should not replace peer interaction. Instead, QR codes should be designed as prompts for discussion, error analysis, and conceptual reflection, especially to support students with lower prior knowledge while maintaining the depth of collaborative learning.