Determining students' intentions to use the Metaverse in accounting education with the technology acceptance model

The Metaverse is drawing attention as a technology that has the potential to fundamentally transform and enhance education and training processes. The main objective of this research is to determine the variables that affect students' intentions to use the Metaverse in accounting education. For this purpose, the Technology Acceptance Model, which provides a clear and useful theoretical framework frequently preferred in studies examining the adoption of new technologies, has been utilized. In this context, a survey was conducted with 515 students taking various accounting courses at Kütahya Dumlupınar University. SPSS and LİSREL statistical software were used for data analysis. Initially, exploratory factor analysis was performed for the scales used in the study, and confirmatory factor analysis was conducted for the measurement model. Subsequently, the model was tested. The analyses revealed that perceived usefulness, perceived ease of use, perceived enjoyment, and technology anxiety significantly affect the intention to use the Metaverse in accounting courses. It was also confirmed that perceived ease of use is a determinant of both perceived usefulness and perceived enjoyment. Additionally, individual mobility, technology anxiety, and perceived cyber risk were found to be determinants of perceived usefulness, while individual innovativeness, technology self-efficacy, and technology anxiety were identified as determinants of perceived ease of use.