Intangible Cultural Heritage (ICH) faces critical challenges in the digital age, including reduced public engagement, restricted accessibility, and difficulties in communicating complex cultural practices to modern audiences. Virtual Reality (VR) games present promising opportunities for ICH preservation and transmission, yet little is known about factors shaping their user acceptance. This study introduces a VR game centered on the Qinhuai Lantern Festival, a representative ICH case. We extend the Technology Acceptance Model (TAM) by incorporating sensory, emotional, and cultural dimensions as external variables, offering a framework for examining user acceptance of ICH-oriented VR applications. We conduct a survey with 299 respondents and apply structural equation modeling. Findings show that sensory experience significantly enhances both perceived usefulness (beta = 0.401, p < 0.001) and cultural experience (beta = 0.523, p < 0.001), while emotional experience strongly predicts positive attitudes (beta = 0.428, p < 0.001) and emotional loyalty (beta = 0.517, p < 0.001). Moreover, sensory, emotional, and cultural dimensions positively influence users' attitudes and behavioral intentions. The findings provide practical guidelines for the design of future ICH-based VR games.

翻译：非物质文化遗产在数字时代面临严峻挑战，包括公众参与度降低、可及性受限以及难以向现代受众传播复杂文化实践。虚拟现实游戏为非物质文化遗产的保护与传播提供了良好机遇，然而关于影响其用户接受度的因素仍鲜有研究。本研究引入一款以代表性非物质文化遗产案例——秦淮灯会为核心的虚拟现实游戏。我们通过纳入感官、情感和文化维度作为外部变量，扩展了技术接受模型，构建了面向非物质文化遗产虚拟现实应用的用户接受度分析框架。我们对299名受访者开展问卷调查，并运用结构方程模型进行分析。研究结果表明：感官体验显著增强感知有用性（β=0.401，p<0.001）和文化体验（β=0.523，p<0.001），而情感体验则强烈预测积极态度（β=0.428，p<0.001）和情感依恋（β=0.517，p<0.001）。此外，感官、情感和文化维度对用户的态度与行为意向产生正向影响。这些发现为未来非物质文化遗产题材虚拟现实游戏的设计提供了实践指导。