MOBILE MICRO-LEARNING ADOPTION AMONG ACCOUNTING STUDENTS.
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| Title: | MOBILE MICRO-LEARNING ADOPTION AMONG ACCOUNTING STUDENTS. |
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| Authors: | NGUYEN, Hoai Thu1 nguyenhoai@tmu.edu |
| Source: | Turkish Online Journal of Distance Education (TOJDE). Oct2026, Vol. 27 Issue 4, p1-22. 22p. |
| Subject Terms: | *Mobile learning, *Cognitive load, *Expectation (Psychology), *Accounting students, *Student engagement, Perceived benefit, Distraction |
| Abstract: | The pursuit of professional accounting designations necessitates rigorous engagement with complex regulatory frameworks, often concurrently with full-time employment. While Mobile Micro-learning offers a solution through ubiquitous access to bite-sized content, it simultaneously introduces the risk of cognitive fragmentation. Moving beyond contextual replication, this study integrates the Unified Theory of Acceptance and Use of Technology with the Value-based Adoption Model and Cognitive Load Theory. This theoretical synthesis allows for a rigorous evaluation of how extraneous cognitive load competes with perceived value in the high-stakes context of accounting education. Analyzing data from 342 Vietnamese accounting students via Structural Equation Modeling, the study identifies a critical tension between accessibility and concentration. The results demonstrate that while Ubiquity and Performance Expectancy are primary drivers of Perceived Value, Perceived Distraction and Information Risk serve as substantial barriers, significantly eroding the utility of mobile learning tools. Notably, Social Influence was found to have a non-significant effect, suggesting that students exhibit "academic individualism" when selecting tools for high-stakes exams. Furthermore, Perceived Value is established as a full mediator between these antecedents and the Intention to Adopt. These findings suggest that for high-stakes accounting education, the utility of "anytime, anywhere" learning is contingent upon mitigating the "always-on" nature of mobile interruptions. [ABSTRACT FROM AUTHOR] |
| Copyright of Turkish Online Journal of Distance Education (TOJDE) is the property of Turkish Online Journal of Distance Education and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Education Research Complete |
| FullText | Links: – Type: pdflink Text: Availability: 0 |
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| Header | DbId: ehh DbLabel: Education Research Complete An: 197756264 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 0 |
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| Items | – Name: Title Label: Title Group: Ti Data: MOBILE MICRO-LEARNING ADOPTION AMONG ACCOUNTING STUDENTS. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22NGUYEN%2C+Hoai+Thu%22">NGUYEN, Hoai Thu</searchLink><relatesTo>1</relatesTo><i> nguyenhoai@tmu.edu</i> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Turkish+Online+Journal+of+Distance+Education+%28TOJDE%29%22">Turkish Online Journal of Distance Education (TOJDE)</searchLink>. Oct2026, Vol. 27 Issue 4, p1-22. 22p. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Mobile+learning%22">Mobile learning</searchLink><br />*<searchLink fieldCode="DE" term="%22Cognitive+load%22">Cognitive load</searchLink><br />*<searchLink fieldCode="DE" term="%22Expectation+%28Psychology%29%22">Expectation (Psychology)</searchLink><br />*<searchLink fieldCode="DE" term="%22Accounting+students%22">Accounting students</searchLink><br />*<searchLink fieldCode="DE" term="%22Student+engagement%22">Student engagement</searchLink><br /><searchLink fieldCode="DE" term="%22Perceived+benefit%22">Perceived benefit</searchLink><br /><searchLink fieldCode="DE" term="%22Distraction%22">Distraction</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: The pursuit of professional accounting designations necessitates rigorous engagement with complex regulatory frameworks, often concurrently with full-time employment. While Mobile Micro-learning offers a solution through ubiquitous access to bite-sized content, it simultaneously introduces the risk of cognitive fragmentation. Moving beyond contextual replication, this study integrates the Unified Theory of Acceptance and Use of Technology with the Value-based Adoption Model and Cognitive Load Theory. This theoretical synthesis allows for a rigorous evaluation of how extraneous cognitive load competes with perceived value in the high-stakes context of accounting education. Analyzing data from 342 Vietnamese accounting students via Structural Equation Modeling, the study identifies a critical tension between accessibility and concentration. The results demonstrate that while Ubiquity and Performance Expectancy are primary drivers of Perceived Value, Perceived Distraction and Information Risk serve as substantial barriers, significantly eroding the utility of mobile learning tools. Notably, Social Influence was found to have a non-significant effect, suggesting that students exhibit "academic individualism" when selecting tools for high-stakes exams. Furthermore, Perceived Value is established as a full mediator between these antecedents and the Intention to Adopt. These findings suggest that for high-stakes accounting education, the utility of "anytime, anywhere" learning is contingent upon mitigating the "always-on" nature of mobile interruptions. [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Turkish Online Journal of Distance Education (TOJDE) is the property of Turkish Online Journal of Distance Education and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=ehh&AN=197756264 |
| RecordInfo | BibRecord: BibEntity: Languages: – Code: spa Text: Spanish PhysicalDescription: Pagination: PageCount: 22 StartPage: 1 Subjects: – SubjectFull: Mobile learning Type: general – SubjectFull: Cognitive load Type: general – SubjectFull: Expectation (Psychology) Type: general – SubjectFull: Accounting students Type: general – SubjectFull: Student engagement Type: general – SubjectFull: Perceived benefit Type: general – SubjectFull: Distraction Type: general Titles: – TitleFull: MOBILE MICRO-LEARNING ADOPTION AMONG ACCOUNTING STUDENTS. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: NGUYEN, Hoai Thu IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 10 Text: Oct2026 Type: published Y: 2026 Identifiers: – Type: issn-print Value: 13026488 Numbering: – Type: volume Value: 27 – Type: issue Value: 4 Titles: – TitleFull: Turkish Online Journal of Distance Education (TOJDE) Type: main |
| ResultId | 1 |
