Social Factors Influence on Accounting Students Attitude to Use Games Based Learning

The general objective of this article is to analyze the impacts of a gamified resource created (Accountingame) as learning tools to teach the curricular unit of Accounting. Theory of Planned Behaviour was used to investigate social factors such as Social Influence, Recognition and Reciprocal Benefits, which are predictors of Attitude to use this kind of game like a learning accounting tool. The relevance of this study is due to the lack of empirical studies that analyze the application, viability, and effectiveness of gamified resources in the teaching areas of knowledge, such as Accounting. The game was used by students of Accounting (n = 816) for the first time in the scope of Higher Education in Portugal in the academic year 2018/2019. Results of this research suggest the importance of these resources to increase Attitude, Continued Use Intention and Intention to Word of Mouth related to Games Based Learning as an effective method of support for the learning process of accounting students. We believe that this study can be a contributor to researchers in this area to understand why the study of Accounting is genuinely challenging for students. This research will be enabling managers of Higher Education Institutions, professors and other educational agents to decide on the best strategies to use in order to increase student involvement in Accounting learning.