Skip to main content

Advertisement

Springer Nature Link
Log in

Factors enabling the acceptance and use of a podcast aggregator in accounting education

  • Published:
Education and Information Technologies Aims and scope Submit manuscript

Abstract

The aims of the current study are to identify the behavioral factors enabling students’ acceptance and use of a podcast aggregator that provides tips about contents taught in the classroom, as well as to investigate its impact on knowledge formation among Accounting Sciences undergraduate students from a Federal University in Southern Brazil, based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and on Vygotsky’s Historical-Cultural Theory. Data were collected through the application of an on-site questionnaire comprising closed questions and through diagnostic evaluations based on Vygotsky’s theory. The Partial Least Squares Structural Equation Modeling (PLS-SEM) conducted in the SPSS v. 017 and SmartPLS v. 2.0 software, as well as the content analysis conducted in the NVivo software, were the data analysis techniques adopted in the current study. The current research is justified by the need of conducting studies based on education theories and on theoretical frameworks associated with technology acceptance in order to help better understanding to what extent technology contributes to cognitive development. According to the current results, it was possible concluding that students’ acceptance and use of the podcast aggregator in both investigated classes was motivated by aspects such as social influence and performance expectations.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Subscribe and save

Springer+ Basic
$34.99 /Month
  • Get 10 units per month
  • Download Article/Chapter or eBook
  • 1 Unit = 1 Article or 1 Chapter
  • Cancel anytime
Subscribe now

Buy Now

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2
Fig. 3
Fig. 4.

Similar content being viewed by others

Explore related subjects

Discover the latest articles, news and stories from top researchers in related subjects.

References

  • Al-Gahtani, S. S., Hubona, G. S., & Wang, J. (2007). Information technology (IT) in Saudi Arabia: Culture and the acceptance and use of IT. Information and Management, 44(8), 681–691.

    Article  Google Scholar 

  • Alshahrani, H. A., & Walker, D. A. (2017). Validity, reliability, predictors, moderation: The UTAUT model revisited. General Linear Model Journal, 43(2), 23–34.

    Article  Google Scholar 

  • Bardin, L. (2011). Análise de conteúdo (Vol. 70). Lisboa: Edições.

    Google Scholar 

  • Basoglu, E. B., & Akdenir, O. (2010). A comparison of undergraduate students’ English vocabulary learning: Using Mobile phones and flash cards. The Turkish Online Journal of Educational Technology, 9(3), 230–234.

    Google Scholar 

  • Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research (Vol. 1, pp. 295–336). London: Lawrence Erlbaum Associates.

    Google Scholar 

  • Chiu, C. M., & Wang, E. (2008). Understanding web-based learning continuance intention: The role of subjective task value. Information & Management, 45(3), 194–201.

    Article  MathSciNet  Google Scholar 

  • Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22(4), 1111–1132.

    Article  Google Scholar 

  • Diaz, M. C., & Loraas, T. (2010). Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding. International Journal of Accounting Information Systems, 11(6), 61–77.

    Article  Google Scholar 

  • Eidt, N. M., & Tuleski, S. C. (2007). Discutindo a medicalização brutal em uma sociedade hiperativa. In: M. E. W. Meira, & M. G. D. Facci (Orgs.). Psicologia Histórico-Cultural: contribuições para o encontro entre a subjetividade e a educação, São Paulo: Casa do Psicólogo, 10 (35), 221–248.

  • Fava, R. (2009). O ensino na sociedade digital. Recuperado em 20 ago. 2019, de: http://semesp.org.br/portal/index.php.

  • Gachago, D., Livingston, C., & Ivala, E. (2016). Podcasts: A technology for all? British Journal of Educational Technology, 47(5), 859–872.

    Article  Google Scholar 

  • Gall, J., Borg, W., & Gall, M. (2003). Educational research: An introduction (7a ed.). Boston: Pearson Education.

    Google Scholar 

  • Galuch, M. T. B., & Sforni, M. S. D. F. (2009). Aprendizagem conceitual e apropriação da linguagem escrita: contribuições da teoria histórico-cultural. Estudos e Avaliação Educacional, 20(42), 111–124.

    Article  Google Scholar 

  • Gupta, B., Dasgupta, S., & Gupta, A. (2008). Adoption of ICT in a government Organization in a Developing Country: An empirical study. The Journal of Strategic Information Systems, 17(2), 140–154.

    Article  Google Scholar 

  • Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados (6a ed.). Porto Alegre: Bookman.

    Google Scholar 

  • Henseler, J., Ringle, C., & Sinkovics, R. (2009). The Use of Partial Least Squares Path Modeling in International Marketing, 10, 1108–1474.

    Google Scholar 

  • Internacional Accounting Standards Board – IASB (2011). IFRS Blue Book. London: IASB.

  • Jung, I., & Lee, Y. (2015). YouTube acceptance by university educators and students: A cross-cultural perspective. Innovations in Education and Teaching International, 52(3), 243–253.

    Article  Google Scholar 

  • Krashen, S. (1989). We acquire vocabulary and spelling by reading: Additional evidence for the input hypothesis. Modern Language Journal, 73(4), 440–464.

    Article  Google Scholar 

  • Machado, E. A. (2014). Desempenho acadêmico e satisfação dos estudantes na modalidade EaD: um estudo comparativo entre concluintes dos cursos de Ciências Contábeis e Administração (Tese de Doutorado). Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.

  • Malhotra, N. (2001). Pesquisa de marketing (3a ed.). Porto Alegre: Bookman.

    Google Scholar 

  • Mondini, V. D. (2017). Relações entre Fatores de Aceitação da Tecnologia e a Retenção de Estudante em Curso Online (Tese de Doutorado). Universidade Regional de Blumenau – FURB. Blumenau, SC, Brasil.

  • Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information 118 journal of general management research technology innovation. Information Systems Research, 2(3), 192–222.

    Article  Google Scholar 

  • Nganga, C. S. N. (2015). Aceitação do uso de recursos tecnológicos pelos docentes de pós-graduação em Contabilidade (Dissertação de Mestrado). Universidade Federal de Uberlândia, Uberlândia, MG, Brasil.

  • Nogueira, D. R. (2014). Vento da mudança: estudo de caso sobre a adoção de ambientes virtuais no ensino presencial em contabilidade (Tese de Doutorado). Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.

  • Ostermann, F., & Cavalcanti, J. H. (2010). Teorias de Aprendizagem: texto introdutório. Porto Alegre: UFRGS.

    Google Scholar 

  • Park, J. K., Yang, S., & Lehto, X. (2007). Adoption of mobile technologies for chinese consumers. Journal of Electronic Commerce Research, 8(3), 196–206.

    Google Scholar 

  • Popova, A. A., Kirschner, P. A., & Joiner, R. (2014). Effects of primer podcasts on stimulating learning from lectures: How do students engage? British Journal of Educational Technology, 45(2), 330–339.

    Article  Google Scholar 

  • Rambusch, J. (2006). Situated Learning and Galperin’s Notion of Object-Oriented Activity. Proceedings of the Annual Conference of the Cognitive Science Society, Mahwah, New York, 28.

  • Ringle, C., Silva, D., & Bido, D. S. (2014). Modelagem de Equações Estruturais com utilização do Smartpls. Revista Brasileira de Marketing, 13(2), 54–71.

    Article  Google Scholar 

  • Saragoça, V. A. M., & Domingues, M. J. C. S. (2013). Fatores que influenciam o Uso e a Intenção de Uso das Tecnologias: um estudo em uma Universidade. Anais do Encontro da ANPAD – EnAnpad, Rio de Janeiro, RJ, Brasil, 33.

  • Shin, D. H. (2009). Towards an understanding of the consumer acceptance of mobile wallet original research article. Computers in Human Behavior, 25(6), 1343–1354.

    Article  Google Scholar 

  • Silva, C. C. R., Porto, M. D., & Medeiros, W. A. (2017). A Teoria Vygotskyana e a Utilização das Novas Tecnologias no Ensino Aprendizagem: uma reflexão sobre o uso do celular. Revista online de Magistro de Filosofia, 10(21), 120–130.

    Google Scholar 

  • Tenenhaus, M., Vinzi, V., Chatelin, Y., & Lauro, C. (2005). PLS path modeling. Computacional statistics & Data Analysis, 48(1), 159–205.

    Article  MathSciNet  MATH  Google Scholar 

  • Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal computing: Toward a conceptual model of utilization. MIS Quarterly, 15(1), 125–143.

    Article  Google Scholar 

  • Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.

    Article  Google Scholar 

  • Venkatesh, V., Thong, Y. L. J., & Xu, X. (2012). Consumer acceptance and use of information technology: Extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157–178.

    Article  Google Scholar 

  • Visentini, M. S., Bobsin, D., & Rech, I. (2008). Ampliando as considerações sobre o uso da Tecnologia: o estado da arte do UTAUT. Anais do Encontro da ANPAD – EnAnpad, Rio de Janeiro, RJ, Brasil, 32.

  • Vygotsky, L. S. (2007). A formação social da mente. São Paulo: Martins Fontes.

    Google Scholar 

  • Wong, L., Tatnall, A., & Burgess, S. (2014). A framework for investigating blended learning effectiveness. Education + Training, 56(2/3), 233–251.

    Article  Google Scholar 

  • Yang, S., Hsu, Y. C., & Tan, S. (2010). Predicting the determinants of users’ intentions for using YouTube to share video: Moderating gender effects. Cyberpsychology, Behavior, And Social Networking, 13(2), 141–152.

    Article  Google Scholar 

  • Yurong, Y., & Murphy, L. (2007). Remote electronic voting systems: An exploration of voters’ perceptions and intention to use. European Journal of Information Systems, 16(2), 106–120.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Federal University of Rio Grande, Av. Itália s/n Carreiros, Rio Grande, Brasil

    Alex Sandro Rodrigues Martins & Débora Gomes de Gomes

  2. Federal University of Rio Grande, Rua Chefe Carlos de Araujo, 166, Rio Grande, CEP 96206-210, Brasil

    Alexandre Costa Quintana

Authors
  1. Alex Sandro Rodrigues Martins
    View author publications

    You can also search for this author inPubMed Google Scholar

  2. Alexandre Costa Quintana
    View author publications

    You can also search for this author inPubMed Google Scholar

  3. Débora Gomes de Gomes
    View author publications

    You can also search for this author inPubMed Google Scholar

Corresponding author

Correspondence to Alexandre Costa Quintana.

Additional information

Publisher’s note

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Appendices

Appendices

Table 6 Class profile information collected in the current study
Full size table
Table 7 Hypothesis Test
Full size table

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Martins, A.S.R., Quintana, A.C. & de Gomes, D.G. Factors enabling the acceptance and use of a podcast aggregator in accounting education. Educ Inf Technol 25, 5427–5449 (2020). https://doi.org/10.1007/s10639-020-10232-1

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10639-020-10232-1

Keywords