Abstract

MARTINS, Alex Sandro Rodrigues et al. Acceptance and Use of the Podcast Aggregator in Accounting in Higher Education: A Symmetric and Asymmetric Approach. Rev. iberoam. tecnol. educ. educ. tecnol. [online]. 2022, n.31, pp.22-32. ISSN 1851-0086.

The objective of the study is to identify the factors that contribute to the acceptance and use of a podcast aggregator capable of providing summary explanations about expository classes to undergraduate students in Accounting Sciences at a Federal University of Southern Brazil. The study followed the Unified Theory of Acceptance and Use of Technology (UTAUT). The data were collected through the application of a closed questionnaire in loco. Structural equation modeling based on the method of partial least squares (PLS-SEM) was used for the symmetric analysis and the qualitative comparative analysis by fuzzy set (fsQCA) for the asymmetric analysis of the data of the present study. The results demonstrate that symmetrically, the social influence influences the intention to use, while the facilitating conditions and the intention to use influence the usage behavior of podcasts. From an asymmetric perspective, five causal combinations are listed that promote high use intent, and four other solutions that promote high use behavior. The findings contribute to teaching practice, the development of teaching strategies and the integration of technologies in the learning process.

Keywords : Education; UTAUT; Podcasts; Aggregator; PLS-SEM; FsQCA.

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