UTAUT-DCC: New proposal for moderation in the measurement of intention and use of technologies by Accounting professors in Brazil
DOI:
https://doi.org/10.14392/asaa.2025180106Keywords:
Accounting Teaching, Technology in Teaching, UTAUTAbstract
Objective: The objective of this study is to offer an adaptation of the UTAUT theory, capable of indicating the intention and use of technologies by Accounting Science teachers in Brazil, based on the qualification and teaching life cycle.
Method: As a research strategy, an online questionnaire was used, for which feedback was obtained from 497 Accounting Science teachers in Brazil. Descriptive analyses and structural equation modeling were performed.
Results: The results indicate that the teaching life cycle, qualification, teaching experience, professional experience, and initial and continuing pedagogical training can moderate the constructs of the original UTAUT, improving the power of application of the theory, especially when applied to Accounting Science undergraduate teachers. Thus, the so-called UTAUT-DCC is presented.
Contributions: At the institutional level, the application of UTAUT-DCC allows mapping the faculty regarding the intention and use of technologies, as well as offering subsidies for improving the curricula of undergraduate accounting courses, regarding the adoption of technologies. At the personal level, UTAUT-DCC helps professors to reflect on the application of technologies in accounting teaching and their willingness to do so, based on their career stage and experiences. Finally, at the academic level, this study offers the literature a UTAUT moderation proposal capable of measuring professors’ intention and use of technologies based on their qualifications and teaching life cycle.
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