Abstract

This study aims to modify the Technology Acceptance Model (TAM) and test its ability to predict accounting study program lecturers' intentions in teaching accounting to provide digital learning based on data, games, numbers. This method adopts quantitative data by surveying the population by distributing questionnaires to accounting lecturers and accounting students via social media using Google Sheets. Based on data collected from 325 lecturer and student questionnaires, the learning model was analyzed using the PLS-SEM method, namely using the SmartPLS version 3.2 program. The findings show that the instructor's intention to adopt game-based digital learning is directly influenced by several factors: the world of new technology, the usefulness of eliminating boredom, subjective norms, and personal innovation. Even if no curriculum effect is found, mediated curriculum effects can be fully assimilated and beneficial by students.