Acceptance of e-learning applications by accounting students in an online learning environment at residential universities

Wendy Terblanche · Ilse Lubbe · Elmarie Papageorgiou

20 citations0/0 files storedSouth African Journal of Accounting Research

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Technology Adoption and User Behaviour Online and Blended Learning Technology-Enhanced Education Studies

Abstract

Technology acceptance models have been used in the higher education context to understand students’ acceptance of various learning technologies. Not only was the use of e-learning technologies heightened during the COVID-19 pandemic, but the shift to predominantly online teaching and learning was abrupt. It has become clear that acceptance of e-learning technology will be crucial for higher education in a post-COVID-19 world. Thus, the purpose of this study was to determine the acceptance of e-learning applications by accounting students at residential universities in South Africa.The Unified Theory of Acceptance and Use of Technology (UTAUT2) was adapted for this study to examine the relevance of its constructs in understanding students’ intent to use e-learning applications. Accounting students registered at four South African universities completed an electronic questionnaire (n = 1 864). Structural Equation Modelling using the Partial Least Squares method was used to test the hypothesised relationships.The findings indicate that performance expectancy, social influence, facilitating conditions, and habit have a significant relationship with behavioural intention to use e-learning applications. However, gender, academic performance, and level of study do not have a significant moderating effect on these relationships.The study reported in this paper contributes to technology acceptance research by testing the UTAUT2 model in a cross-institutional context with a larger sample size than used in similar studies. Furthermore, it has practical value for higher education policymakers, institutions, and lecturers in their attempts to adapt to blended and online learning models.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1991The theory of planned behavior 2003User Acceptance of Information Technology: Toward A Unified View1 2000A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies 2011PLS-SEM: Indeed a Silver Bullet 2012Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 2003Qualitative Research and Evaluation Methods (3rd ed.)2016Using PLS path modeling in new technology research: updated guidelines

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