The CPA Exam Isn’t a Knowledge Problem. It’s a Focus Problem.

After a decade of helping CPA candidates pass their exams, I’ve discovered something most review courses miss entirely: You don’t need more content. You need a better system for staying engaged with it.

Think about it: You’ve already proven you can learn difficult material. You passed college. You understand debits and credits. The material itself isn’t the issue.

The real battle? Maintaining focus for 300-500 hours. Staying consistent for 6-18 months. Taking breaks that don’t destroy your momentum.

This is where gamification matters—but only if it solves the RIGHT problem.

The Quiet Shutdown That Proved My Point

Becker recently discontinued “Accounting for Empires“—their gamified CPA study app. No public announcement. A few emails to customers. Then the app just… stopped working for users.

As someone who just launched a gamified CPA study platform, this hit close to home. Not because I’m celebrating a competitor’s exit, but because it validates something I’ve believed for years: gamification fails when it solves the wrong problem.

Accounting for Empires tried to make practice questions more fun by wrapping them in a game about building empires. Noble goal. Wrong approach.

Here’s why: The CPA exam doesn’t need “fun” questions. It needs a system that makes you WANT to keep showing up when the material gets hard. There’s a massive difference.

The Science: Why Your Brain Sabotages Your CPA Studying

Let me show you what’s actually happening in your brain when you study for the CPA exam.

The Dopamine Problem

Traditional CPA study feedback looks like this:

Quiz Complete: 63% (47/75 questions correct)

Your brain’s response: “I’m failing. Again. Why bother?”

Zero dopamine. Zero motivation to continue. Just the crushing weight of “not good enough.”

Meanwhile, on social media:

• ❤️ Instant likes (+dopamine)
• 💬 Immediate comments (+dopamine)
• 📊 View counts rising (+dopamine, dopamine, dopamine)

Your brain isn’t “broken”—it’s following its programming. It craves feedback, progress, and rewards. Traditional CPA courses provide none of these.

What the Research Actually Shows

Multiple meta-analyses have now confirmed what game designers have known for decades: gamification significantly improves learning outcomes.

A comprehensive 2023 meta-analysis examining gamification in educational settings found a large effect size (g = 0.822) on student achievement—meaning gamified learning doesn’t just work marginally better, it works dramatically better than traditional approaches (Frontiers in Psychology, 2023).

Another rigorous 2020 study found that gamification produced significant positive effects across three critical dimensions:

• Cognitive outcomes (actual learning): effect size g = 0.49
• Motivational outcomes (wanting to keep going): effect size g = 0.36
• Behavioral outcomes (actually doing the work): effect size g = 0.25

(Sailer & Homner, Educational Psychology Review, 2020)

And a 2020 meta-analysis of 30 studies in Educational Technology Research and Development found a medium effect size (g = 0.464) in favor of gamification over traditional learning (Huang et al., 2020). A separate 2020 meta-analysis in Educational Research Review reported a similar medium effect (g = 0.504) for gamification on student achievement (Bai, Hew & Huang, 2020).

Translation: Gamification isn’t motivational fluff. It’s a proven instructional strategy backed by rigorous academic research.

Phase 1: Make the Test Bank Not Soul-Crushing

Here’s what actually works: Don’t change the questions. Change the feedback.

Traditional approach:

“Quiz Complete: 63% (47/75)”

Brain: I’m failing.

Gamified approach:

“+127 XP earned! 🎉
Level 14 → 15
12-day streak maintained! 🔥
Speed bonus unlocked! ⚡
Results: 47/75 questions correct”

Brain: I’m PROGRESSING. What’s next?

Same data. Completely different motivation to continue.

This isn’t about sugarcoating failure. It’s about recognizing that progress happens before perfection—and your brain needs to see that progress to stay engaged.

Research from Harvard Business School professor Teresa Amabile found that “the single most motivating factor at work is making progress.” Not perfection. Not grades. Progress.

When you earn XP for correct answers, maintain streaks for consistency, and unlock achievements for milestones, your brain gets multiple dopamine hits from the same study session. You’re not just learning accounting—you’re building momentum.

Phase 2: The Break Problem Nobody Talks About

Here’s where most CPA candidates sabotage themselves without realizing it: Their “breaks” are destroying their focus.

The Research on Study Breaks

The Pomodoro Technique (25-minute focused work sessions with 5-minute breaks) has been extensively studied. A 2023 research study found that students using structured, systematic breaks reported being significantly more concentrated and motivated compared to those who took self-regulated breaks (Biwer et al., British Journal of Educational Psychology, 2023).

The study specifically found:

• Students in systematic break conditions had lower levels of fatigue and distractedness
• Higher levels of concentration and motivation
• Similar task completion in shorter overall time (more efficiency)

The key finding: Structured breaks work. But WHAT you do during those breaks matters even more.

The Social Media Death Spiral

Most candidates “rest” by scrolling Instagram, TikTok, or Reddit during study breaks.

Here’s the problem: Social media doesn’t rest your brain—it floods it with cognitive overload, anxiety, and comparison.

Recent neuroscience research from 2025 in Cureus found that social media use alters brainwave activity, with Beta and Gamma waves remaining elevated even after people stop scrolling. This continued neural activation may interfere with emotional regulation and attention, making it harder to refocus on cognitively demanding tasks like studying (Satani et al., Cureus, 2025).

Even worse, research on social media use among students found that excessive use leads to:

• Social media fatigue and cognitive depletion affecting attention
• Information overload causing psychological exhaustion
• Learning burnout by depleting cognitive resources necessary for academic persistence

(Wang et al., Revista de Psicodidáctica, 2025; Ma et al., Frontiers in Psychology, 2025)

And it gets worse: A randomized controlled trial found that taking just a one-week break from major social media platforms significantly improved well-being, depression, and anxiety scores (Lambert et al., Cyberpsychology, Behavior, and Social Networking, 2022). More recent large-scale research with over 35,000 participants suggests that temporary Facebook or Instagram deactivation can meaningfully improve mental health (Northeastern University, 2025).

Think about that: Because Beta and Gamma activity remains elevated even after people stop scrolling, a “5-minute Instagram break” can leave your brain in a stimulated state that makes it harder to drop back into deep focus.

You’re not resting. You’re sabotaging your next study block.

What Actually Works: Productive Study Breaks

Your brain needs breaks. But it needs the RIGHT kind of breaks.

Breaks that destroy focus:

• Scrolling social media
• Checking email or Slack
• Reading news or Reddit
• Watching YouTube shorts

Breaks that maintain or improve focus:

• Short walks (5-10 minutes)
• Stretching or light movement
• Hydration and healthy snacks
• Brief meditation or breathing exercises
• Gamified study activities that feel like play

This last one is key: What if your “break” from studying… was still studying, but in a way that felt rewarding instead of draining?

Replace Doom Scrolling with the CPA Exam Arcade

Here’s where we took a completely different approach than Becker’s failed Accounting for Empires.

Instead of wrapping practice questions in an unrelated empire-building game, we built the CPA Exam Arcade—a collection of games specifically designed to make study breaks both fun AND productive.

Our flagship game, CPA Exam Survival, is the perfect example. It’s designed to replace doom scrolling with something that:

• ✅ Feels like a real game (not just questions with a game skin)
• ✅ Reinforces CPA concepts during your break
• ✅ Gives your brain the novelty it craves without the cognitive overload of social media
• ✅ Keeps you in “study mode” so returning to focused work is seamless

The difference between Accounting for Empires and the CPA Exam Arcade? We’re not trying to distract you from studying—we’re giving you a way to stay engaged with CPA content even when you need a mental break from heavy practice questions.

Your study breaks can be fun AND productive. You don’t have to choose.

The Two-Phase Solution That Actually Works

After working with thousands of CPA candidates over the past decade, here’s what I’ve learned works:

Phase 1: Gamify Your Test Bank

Transform every practice session from soul-crushing to progress-building:

• XP for correct answers → Immediate positive feedback
• Leveling system (1-25) → Long-term progress visualization
• Streak tracking → Consistency becomes addictive
• Achievement unlocks → Milestones feel meaningful
• Daily goals → Clear targets reduce overwhelm
• Smart quizzes on weak areas → Efficiency meets rewards

This isn’t about making accounting “fun.” It’s about making your brain WANT to keep showing up when the material gets hard.

Phase 2: Take Breaks That Don’t Break Your Focus

Build in structured break activities that maintain cognitive readiness:

• Pomodoro timer with preset goals → 25-minute sprints with 5-minute recovery
• Physical movement breaks → Brief walks, stretches, hydration
• CPA Exam Arcade games → Fun breaks that keep you in study mode
• Gamified study activities → Flashcard loops, quick drills that feel playful
• Study squad accountability → Body doubling and social support

The difference? You return to studying MORE focused, not LESS.

Why “Accounting for Empires” Failed (And What We’re Doing Differently)

Becker’s game wrapped practice questions in empire-building mechanics. The problem? The game and the learning were separate experiences fighting for attention.

They tried to make studying into a game. We’re doing the opposite: We’re making game mechanics serve the studying.

Here’s the difference:

Accounting for Empires	Kesler Gamification
Game first, learning second	Learning first, rewards enhance it
Build empires (unrelated to CPA content)	Build YOUR knowledge empire
Distraction from actual studying	Enhancement OF studying
Generic game mechanics	CPA-specific progress tracking
No break-time solution	CPA Exam Arcade for productive breaks

Every XP point you earn represents actual accounting knowledge gained. Every level-up represents measurable progress toward passing. Every streak represents consistency that research shows leads to success.

The game IS the studying. Not a distraction from it.

Curious how different CPA review courses compare? Check out our comparison of the top CPA review courses.

The Real Problem (And Solution)

The CPA exam isn’t a knowledge problem. You can learn the material.

It’s a focus and consistency problem.

You need:

1. A feedback system that makes you want to keep going (gamified test bank)
2. Break strategies that maintain focus instead of destroying it (structured recovery + CPA Exam Survival)
3. Accountability that actually works (study squads and streak tracking)

Traditional CPA courses give you content and hope you have enough willpower to push through.

Gamified learning gives you a system that works WITH your brain’s natural wiring, not against it.

What This Means for Your CPA Journey

If you’re currently studying for the CPA exam, ask yourself:

• Do you look FORWARD to your study sessions? Or dread them?
• After a “break,” do you feel MORE focused or LESS focused?
• Can you see your progress clearly? Or just vague percentages?
• Are you staying consistent? Or constantly restarting?

If you answered negatively to any of these, you don’t have a knowledge problem. You have a system problem.

The research is clear: Gamification works. Structured breaks work. But only when they solve the actual problem—which is making your brain WANT to show up every day for the 300-500 hours it takes to pass.

The Bottom Line

Becker shut down Accounting for Empires because it tried to solve the wrong problem. They tried to make practice questions more entertaining.

We’re solving a different problem: Making the entire study experience more neurologically compatible with how humans actually learn and stay motivated.

That means:

• ✅ Progress over perfection (XP and levels instead of just percentages)
• ✅ Consistency over cramming (streak multipliers that make daily studying addictive)
• ✅ Recovery over distraction (productive breaks with the CPA Exam Arcade)
• ✅ Community over isolation (study squads for accountability)

The CPA exam doesn’t care about your willpower. It’s a marathon that demands 300-500 hours of focused study over 6-18 months.

You can white-knuckle through that with traditional methods.

Or you can build a system that makes you WANT to show up every day.

The choice is yours.

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About the Author: Bryan Kesler, CPA, has helped over 3,000 candidates pass the CPA exam since 2015. After seeing countless students struggle not with the material but with motivation and consistency, he built Kesler CPA Review—the first review course designed around how your brain actually learns, not just what it needs to know.

References & Research Citations

1. Li, X., Xia, Q., Chu, S. K. W., & Yang, Y. (2023). Examining the effectiveness of gamification as a tool promoting teaching and learning in educational settings: a meta-analysis. Frontiers in Psychology, 14, 1253549. Effect size g = 0.822. View Study
2. Sailer, M., & Homner, L. (2020). The Gamification of Learning: a Meta-analysis. Educational Psychology Review, 32, 77-112. Cognitive effect size g = 0.49, Motivational g = 0.36, Behavioral g = 0.25. View Study
3. Huang, R., Ritzhaupt, A. D., Sommer, M., et al. (2020). The impact of gamification in educational settings on student learning outcomes: a meta-analysis. Educational Technology Research and Development, 68, 1875-1901. Effect size g = 0.464. View Study
4. Bai, S., Hew, K. F., & Huang, B. (2020). Does gamification improve student learning outcome? Evidence from a meta-analysis and synthesis of qualitative data in educational contexts. Educational Research Review, 30, 100322. Effect size g = 0.504. View Study
5. Biwer, F., Wiradhany, W., Oude Egbrink, M., et al. (2023). Understanding effort regulation: Comparing ‘Pomodoro’ breaks and self-regulated breaks. British Journal of Educational Psychology, 93(3), 641-658. View Study
6. Satani, A., Satani, K. K., Barodia, P., & Joshi, H. (2025). Modern Day High: The Neurocognitive Impact of Social Media Usage. Cureus, 17(7), e87496. View Study
7. Wang, X., Zhao, X., & Yu, C. (2025). The influence of information and social overload on academic performance: The role of social media fatigue, cognitive depletion, and self-control. Revista de Psicodidáctica (English Edition). View Study
8. Ma, X., Liu, Q., & Zhang, W. (2025). The impact of multidimensional excessive social media use on academic performance: The moderating role of mindfulness. Frontiers in Psychology, 16, 1579509. View Study
9. Lambert, J., Barnstable, G., Minter, E., Cooper, J., & McEwan, D. (2022). Taking a One-Week Break from Social Media Improves Well-Being, Depression, and Anxiety: A Randomized Controlled Trial. Cyberpsychology, Behavior, and Social Networking, 25(5), 287-293. View Study
10. Northeastern University & Meta (2025). Large-scale study on social media deactivation and mental health (35,000+ participants). View Study