The aims of the current study are to identify the behavioral factors enabling students’ acceptance and use of a podcast aggregator that provides tips about contents taught in the classroom, as well as to investigate its impact on knowledge formation among Accounting Sciences undergraduate students from a Federal University in Southern Brazil, based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and on Vygotsky’s Historical-Cultural Theory. Data were collected through the application of an on-site questionnaire comprising closed questions and through diagnostic evaluations based on Vygotsky’s theory. The Partial Least Squares Structural Equation Modeling (PLS-SEM) conducted in the SPSS v. 017 and SmartPLS v. 2.0 software, as well as the content analysis conducted in the NVivo software, were the data analysis techniques adopted in the current study. The current research is justified by the need of conducting studies based on education theories and on theoretical frameworks associated with technology acceptance in order to help better understanding to what extent technology contributes to cognitive development. According to the current results, it was possible concluding that students’ acceptance and use of the podcast aggregator in both investigated classes was motivated by aspects such as social influence and performance expectations.

本研究的目的是确定行为因素，使学生能够接受和使用播客聚合器，该聚合器提供有关课堂上教授的内容的提示，并调查其对来自联邦政府的会计科学本科生知识形成的影响巴西南部的大学，基于统一的技术接受和使用理论（UTAUT）和维果茨基的历史文化理论。通过应用包括封闭问题的现场问卷以及基于维果茨基理论的诊断评估来收集数据。在SPSS v.017和SmartPLS v.2.0软件中进行的偏最小二乘结构方程建模（PLS-SEM），以及在NVivo软件中进行的内容分析，是本研究中采用的数据分析技术。当前的研究是有必要进行基于教育理论和与技术接受相关的理论框架的研究的，以帮助更好地理解技术对认知发展的贡献程度。根据目前的结果，有可能得出结论，在两个调查的课程中，学生对播客聚合器的接受和使用都是受社会影响力和绩效期望等方面的推动。