FACTOR INFLUENCING OF USAGE ACCOUNTING GAME: STUDY OF LEARNING BY GAME AND THEORY ACCEPTANCE MODEL

PURNAMASARI, VENA and CHRISMASTUTI, AGNES ADVENSIA (2014) FACTOR INFLUENCING OF USAGE ACCOUNTING GAME: STUDY OF LEARNING BY GAME AND THEORY ACCEPTANCE MODEL. FACTOR INFLUENCING OF USAGE ACCOUNTING GAME: STUDY OF LEARNING BY GAME AND THEORY ACCEPTANCE MODEL, 5. ISSN 2289-1552

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Abstract

In this paper, we empirically analyze Learning Method for accounting education under Theory Acceptance Model (TAM). Learning and teaching accounting are not easy. We need educational resources that could effectively support the process of accounting’s learning like learning by games. Computer games have a potentially effective digital resources for learning. The lectures can use computer game to transfer knowledge more effective. First, when the students learn how to play and win the game, they are very earnest. Second, a game is the simple picture of a complex real life, it is a summary of the alternative collection that make students can learn about the choice of life and do that one by one with proficient. Third, game, need active participation from students, so that it makes a game more efficient than passive teaching. But like other IT utilization, continuance of the use of accounting software games will be determined by a variety of determinants. Theory explaining the determinants of IT use is the theory of technology acceptance model (TAM) proposed by Davis (1989). We examined 101 respondents. Conceptually, we examine seven hypotheses and the data support of six hypotheses. Perceived usefulness and perceived enjoyment positively influence the intention to use accounting game software. Perceived enjoyment is also an indirect effect on the continuance intention to use accounting software games through perceived usefulness. Computer self-efficacy influence the perceived ease of use, however, research has not been able to provide empirical support for the effect of perceived ease of use on intention to use accounting software games and perceived usefulness. All of our variables have high mean, that means our computer accounting game is easy, useful, attractive; so that the students intend to use that game. Learn accounting by game is attractive, interesting and makes the accounting more easy for the students.

Item Type:	Article
Subjects:	600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	ms F. Dewi Retnowati
Date Deposited:	09 Apr 2021 02:05
Last Modified:	09 Apr 2021 02:05
URI:	http://repository.unika.ac.id/id/eprint/24294

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