UNDERSTANDING GAME-BASED LEARNING ADOPTION INTENTION AMONG ACCOUNTING STUDENTS: AN INTEGRATION OF THE THEORY OF PLANNED BEHAVIOR AND SELF-DETERMINATION THEORY
DOI:
https://doi.org/10.35631/AIJBES.829130Keywords:
Accounting, Attitude, Motivation, Game-Based LearningAbstract
Students often find the detailed accounting standards, particularly those concerning Inventories (MFRS102), to be very challenging, which calls for innovative teaching approaches. The study investigates students’ motivation and attitude as significant factors affecting students’ intention to adopt Game-Based Learning (GBL) for learning the accounting standard on Inventories. This study is theoretically grounded in the Theory of Planned Behaviour (TPB). The TPB posits that an individual’s attitude toward a behaviour is a key factor in determining their intention to engage in that behaviour. Integrating Self-Determination Theory (SDT) alongside TPB, this study also investigates the role of student motivation in influencing adoption intention. This study employed a purposive convenience sampling technique, whereby the online survey was distributed to 189 undergraduate accounting students at a public university in Malaysia. The data were analysed statistically using Smart Partial Least Squares (PLS) software. Findings reveal that students’ motivation exerts a positive and significant influence on the intention to adopt GBL in the classroom. Meanwhile, students’ attitude does not have a significant impact. These results suggest that Game-Based Learning may be a useful complement to traditional face-to-face instruction and may support students’ understanding of complex accounting standards such as Inventories, while also enriching learning methods in higher education.
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