Understanding technology acceptance features in learning through a serious game

摘要

The aim of this paper is to analyze the determinant factors related to the use of a serious game in teaching accounting, namely DEBORAH Game. After presenting this game to undergraduate accounting students, we collected data regarding their perception of its use. Using confirmatory factor analysis and structural equation modeling, the main results suggest that the acceptance of contemporary tools used in accounting courses relies on the perceived usefulness of the game and on the interaction of students with colleagues, rather than effort expectancy. The results of this study are relevant to understanding accounting students' acceptance of technologies, because accounting professionals will need to adopt technology to develop their activities after their undergraduate courses.