Acceptance of Digital Game-Based Learning by Accounting and Business Lecturers: Empirical Evidence from Indonesia based on the Extended Technology Acceptance Model

Tan Ming Kuang, - and Agustina, Lidya and Monalisa, Yani (2023) Acceptance of Digital Game-Based Learning by Accounting and Business Lecturers: Empirical Evidence from Indonesia based on the Extended Technology Acceptance Model. Accounting Education, 33 (4). pp. 391-413.

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Abstract

ABSTRACT Although digital game-based learning (DGBL) has the potential to enhance learning motivation and complex cognitive skills of students, its adoption and effectiveness are heavily dependent on lecturers’ acceptance. Comprehending lecturers’ perceptions and beliefs underlying their decision-making processes is therefore significant. This study examines factors determining the intention of accounting and business lecturers in Indonesia to use digital games in their courses using an extended Technology Acceptance Model (TAM). Based on data collected from 258 lecturers, the research model is analyzed using PLS-SEM approach. The results show that the proposed model can explain 52.4% of the variance in accounting and business lecturers’ behavioral intention to use digital games in class. Particularly, both perceived ease of use and usefulness are the factors significantly determining lecturers’ intention. However, DGBL frequency negatively moderates the positive effect of perceived ease of use on lecturers’ intention.

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