Journal of Contemporary Accounting
Volume 8 Issue 2, 2026

Unlocking ERP learning effectiveness through business simulation games: An extended Information Systems Success perspective

Hamdani, Rizki (Unknown)
Putri, Farah Amalia (Unknown)



Article Info

Publish Date
01 Oct 2026

Abstract

This study examines how service quality, system quality, information quality, and reality model fit shape management students’ learning effectiveness in an ERP business simulation game, with user satisfaction, continuance intention, and perceived ease of use as mediators. This study is designed as quantitative research. Data came from 612 undergraduate business and accounting students at Universitas Islam Indonesia who had completed an ERP course incorporating the ERPsim simulation. Hypotheses were tested using partial least squares structural equation modelling (PLS-SEM). This study shows that system quality, information quality, and reality model fit significantly enhanced satisfaction, whereas service quality did not. Service quality, system quality, and reality model fit strengthened continuance intention, but information quality did not. Perceived ease of use was shaped by service quality, system quality, and information quality, not by reality model fit. All mediators significantly predicted learning effectiveness, continuance intention most strongly. The practical implication is that simulation developers should prioritise system stability, informational clarity, and interface usability; educators should deploy ERP simulations as sustained, iterative experiences. The study integrates the Information Systems Success model with perceived ease of use from the Technology Acceptance Model, extending information systems success theory to gamified ERP learning. Single-institution, cross-sectional limitations warrant longitudinal, multi-institution replications with objective performance measures.

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Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...