Student Acceptance Of Digital Game-Based Learning: Effect of Learning Approach And Accounting Self-Efficacy

Angelli Gloria Lokito (Department of Accounting, Faculty of Digital Business and Law, Universitas Kristen Maranatha, Bandung)
Tan Ming Kuang (Department of Accounting, Faculty of Digital Business and Law, Universitas Kristen Maranatha, Bandung)
Santy Setiawan (Department of Accounting, Faculty of Digital Business and Law, Universitas Kristen Maranatha, Bandung)

Jurnal Akuntansi
Vol. 30 No. 2 (2026): May-August 2026

Digital game-based learning (DGBL) can enhance students’ academic performance and critical thinking skills. As end-users, students’ acceptance largely determines DGBL adoption and effectiveness. This study examines factors influencing accounting and business students’ intention to use DGBL, using the Technology Acceptance Model (TAM), learning approaches (deep vs surface), and accounting self-efficacy. Using data from 216 students, the model was analyzed with PLS-SEM. The proposed model explains 47 per cent of the variance in students’ behavioral intention to use DGBL in class. Specifically, students with a deep learning approach attached greater importance to the perceived ease of use (PEOU) and perceived usefulness (PU) of DGBL. In addition, accounting self-efficacy strengthened the relationship between PU and students’ intention to use DGBL. These findings inform the design of more effective digital learning strategies, particularly in accounting and business education.