Factors enabling the acceptance and use of a podcast aggregator in accounting education Alex Sandro Rodrigues Martins 1 & Alexandre Costa Quintana 2 & Débora Gomes de Gomes 1 Received: 31 March 2020 /Accepted: 17 May 2020/ # Springer Science+Business Media, LLC, part of Springer Nature 2020 Abstract 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 appli- cation 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 associ- ated 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. Keywords Education technologies . UTAUT . Podcasts . Education Education and Information Technologies https://doi.org/10.1007/s10639-020-10232-1 * Alexandre Costa Quintana professorquintana@hotmail.com Alex Sandro Rodrigues Martins alexmartins@furg.br Débora Gomes de Gomes Debora_furg@yahoo.com.br Extended author information available on the last page of the article