ACCEPTANCE OF GAMIFICATION IN ACCOUNTING HIGHER EDUCATION

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DOI:

https://doi.org/10.12712/rpca.v.202.71127

Abstract

This study aims to identify the determining factors influencing the acceptance of the use of the Kahoot! tool by undergraduate students in the Accounting program in light of the UTAUT Theory. A survey research design was conducted, with data analyzed using descriptive statistics and Exploratory Factor Analysis, while the interview with the instructor was interpreted through an inductive and exploratory approach. The results indicated that Accounting students’ intentions to use Kahoot! are supported by factors associated with performance expectancy and effort expectancy, since, when employed, it can serve as a fast and dynamic means of reviewing course content.

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Author Biographies

  • Láisa Salvino Pereira de Oliveira, Universidade de Pernambuco

    Graduanda em Administração na Universidade de Pernambuco (UPE) - Campus Mata Sul

  • Andreza Cristiane Silva de Lima, Universidade de Pernambuco

    Professora Assistente da Universidade de Pernambuco (UPE) - Campus Mata Sul. Doutoranda em Ciências Contábeis pela Universidade Federal de Uberlândia. Mestre e Graduação em Ciências Contábeis pela Universidade Federal de Pernambuco.

  • Edvalda Araujo Leal, Universidade Federal de Uberlândia

    Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Uberlândia. Doutora em Administração pela Fundação Getúlio Vargas (FGV-SP) e Mestre em Ciências Contábeis pela Pontifícia Católica de São Paulo. 

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Published

2026-10-21

Issue

Vol. 20 No. 2 (2026)

Section

Artigos/Papers

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