Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches

•First, we present statistical evidence of a mediation effect of students’ perceptions toward accounting on their learning approach, although the course offers a short-time activity.•Second, we find that students hold more favorable images of conformity, which might foster them to engage more with deep approach processes when they adopt the appropriate facilitation of active learning.•Third, our research also contributes to provide for other domains of business disciplines important insights into solving a common issue regarding subjects’ negative perceptions shared with the accounting research.