Who’s Got Next? An Analysis of the Inhibitors to Mobile Game Adoption in an Introductory Accounting Class

Serious games are computer games with a primary purpose of educating or training while also entertaining. Literature has established that serious games can enhance learning in the classroom and improve student engagement. However, few studies have analyzed the factors that inhibit the adoption of serious games. The current study extends research by analyzing inhibitors of serious game adoption in an introductory accounting course for MBA students. The accounting mobile challenge (AMC) is a mobile accounting trivia game which utilizes both competitive and collaborative features in gameplay. Results demonstrated that students who identified as collaborative engaged in a greater amount of gameplay while those who identified as competitive did not. Furthermore, independent learners, as well as those who utilized mobile technology more outside of class, more readily adopted the technology. Utilizing the Technology Acceptance Model (Davis, 1989) as a framework, it was predicted that the perceived value of the AMC would increase as students played the game more. Results support this prediction. Finally, a “discouragement effect” was detected as a major inhibitor to utilizing the technology as students who did poorly gave up and discontinued playing the game. This research contributes to the emerging literature on the inhibitors to serious game adoption in accounting.