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Using the Unified Theory of Acceptance and Use of Technology (UTAUT), this study aims to identify which factors interfere in students' behavior in relation to acceptance and use of a podcast aggregator that provides tips to students about the content disseminated in the expository class, in the undergraduate course in Accounting Sciences, at a Federal University of Southern Brazil. With regard to the development of methodological aspects, this study used the quasi-experiment method of single case projects, data were collected through the application of a questionnaire on site with closed questions, the technique used for data analysis was the modeling of structural equations (SEM), using the method of partial least squares by modeling the paths, operationalized by the software SPSS v. 017 and SmartPLS v. 3.0. After the hypothesis test, two relationships were significant (H2 and H14): expectation of performance and social influence positively impacted the acceptance and intention to use the podcast aggregator. Thus, based on the results of the Structural Equation Modeling, it was possible to know the behavior of the UTAUT constructs in the scenario of higher accounting education, with the inclusion of an active methodology that valued the insertion of a technological tool in the dissemination of knowledge.

O Comportamento de Estudantes na Aceitação e Uso de um Agregador de Podcasts na Disseminação do Conhecimento