DIGITAL GAME ACCEPTANCE IN ACCOUNTING EDUCATION: ROLE OF TEACHING EXPERIENCE

Abstract

Abstrak – Penerimaan Permainan Digital di Pendidikan Akuntansi: Peran Pengalaman Mengajar Tujuan Utama – Penelitian ini bertujuan menguji peran pengalaman mengajar dalam memoderasi beberapa variabel terkait pembelajaran berbasis permainan digital di pendidikan akuntansi. Metode – Metode yang digunakan adalah PLS-SEM. Sampel penelitian ini adalah 258 dosen akuntansi dan bisnis. Temuan Utama - Persepsi manfaat mempengaruhi penerimaan pembelajaran berbasis permainan digital, pengalaman mengajar melemahkan pengaruh persepsi manfaat dengan niat perilaku. Pengaruh sosial dan kemudahan pemakaian persepsian pada intensi perilaku tidak signifikan, tetapi pengalaman mengajar memperkuat pengaruh norma subjektif dan niat perilaku. Pada sisi lainnya, niat perilaku mempengaruhi penggunaan metode instruksi berbasis permainan. Implikasi Teori dan Praktis – Penelitian mendukung teori bahwa pengalaman mengajar mempengaruhi niat pengajar menggunakan permainan digital di kelas. Penelitian ini merekomendasikan kepala departmen memberikan pelatihan pembelajaran berbasis permainan digital bagi dosen akuntansi. Kebaruan Penelitian – Penelitian ini memberikan kebaruan berupa pengujian pengalaman mengajar pada penerimaan pembelajaran berbasis permainan digital di pendidikan akuntansi. Abstract - Digital Game Acceptance in Accounting Education: Role of Teaching Experience Main Purpose - This study examines the role of teaching experience in moderating several variables related to digital game-based learning in accounting education. Method - The method used is PLS-SEM. The sample was 258 accounting and business lecturers. Main Findings - Perceived benefits influence digital game-based learning acceptance, and teaching experience weakens the influence of perceived benefits on behavioral intention. Social influence and perceived ease of use on behavioral intention are insignificant, but teaching experience strengthens the effect between subjective norms and behavioral intention. On the other hand, behavioral intention influences game-based instruction methods. Theory and Practical Implications - The study supports the theory that teaching experience influences teachers' intention to use digital games in the classroom. This study recommends that department heads provide digital game-based learning training for accounting lecturers. Novelty - This study provides novelty in the form of testing teaching experiences on the acceptance of digital game-based learning in accounting education.

Keywords

• accounting education
• game-based instruction
• tam
• teaching experience