Students' attitudes and motivation toward game-based learning adoption intention

In accounting courses, comprehending the detailed standards can be challenging for students. To address this, we distributed a survey to measure the students’ perceptions of using games for learning accounting purposes. This study aims to investigate opinions on students’ attitudes and students’ motivation towards gaming adoption intention. A total number of 189 undergraduate accounting students from a public university in Malaysia participated in the survey. Data were collected through an online survey and analysed statistically by using Smart Partial Least Squares (PLS) software. The results indicate that students’ motivation would have a positive and significant influence on intention to adopt Game-Based Learning (GBL) in the classroom. Game-Based Learning can be seen as a promising approach to enriching learning methods in universities and complements the traditional face-to-face lecture session.