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Factors Affecting Online Accounting Education during the COVID-19 Pandemic: An Integrated Perspective of Social Capital Theory, the Theory of Reasoned Action and the Technology Acceptance Model

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Title: Factors Affecting Online Accounting Education during the COVID-19 Pandemic: An Integrated Perspective of Social Capital Theory, the Theory of Reasoned Action and the Technology Acceptance Model
Language: English
Authors: Alshurafat, Hashem (ORCID 0000-0002-9514-3826), Al Shbail, Mohannad Obeid (ORCID 0000-0002-0130-0238), Masadeh, Walid Muhammad (ORCID 0000-0001-8355-1825), Dahmash, Firas (ORCID 0000-0003-2454-5497), Al-Msiedeen, Jebreel Mohammad
Source: Education and Information Technologies. Nov 2021 26(6):6995-7013.
Availability: Springer. Available from: Springer Nature. One New York Plaza, Suite 4600, New York, NY 10004. Tel: 800-777-4643; Tel: 212-460-1500; Fax: 212-460-1700; e-mail: customerservice@springernature.com; Web site: https://link.springer.com/
Peer Reviewed: Y
Page Count: 19
Publication Date: 2021
Document Type: Journal Articles
Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Online Courses, Educational Technology, Technology Uses in Education, Accounting, College Students, Public Colleges, Social Capital, Influences, Trust (Psychology), Value Judgment, Usability, Difficulty Level, Predictor Variables, Student Attitudes, Social Attitudes, Foreign Countries, COVID-19, Pandemics
Geographic Terms: Jordan
DOI: 10.1007/s10639-021-10550-y
ISSN: 1360-2357
Abstract: Online learning systems in developing countries such as Jordan face many challenges. Universities worldwide have dealt with obstacles in terms of continuing face-to-face education. An online learning system is an indispensable solution for all universities. However, students have not been adequately prepared to use online learning systems. This study examines the factors that impact the use of online learning systems by accounting students in Jordanian public universities. A model combining the critical factors from social capital theory (SCT), the theory of reasoned action (TRA), and the technology acceptance model (TAM) is proposed. Data obtained from 274 students through previously tested and validated questionnaires are used to test students' actual use of the online learning system and to determine the factors that positively or negatively impact the use of this system. As hypothesized, the results show that social trust influences the perceived usefulness and perceived ease of use of online learning. In addition, the perceived usefulness of the online learning system is positively affected by its perceived ease of use and subjective norms. This study finds three significant predictors of attitudes toward use decisions: subjective norms, perceived ease of use, and perceived usefulness. The results are valuable to accounting educators, accounting students, universities, and higher education institutions.
Abstractor: As Provided
Entry Date: 2021
Accession Number: EJ1316639
Database: ERIC
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  Data: Factors Affecting Online Accounting Education during the COVID-19 Pandemic: An Integrated Perspective of Social Capital Theory, the Theory of Reasoned Action and the Technology Acceptance Model
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  Data: <searchLink fieldCode="AR" term="%22Alshurafat%2C+Hashem%22">Alshurafat, Hashem</searchLink> (ORCID <externalLink term="http://orcid.org/0000-0002-9514-3826">0000-0002-9514-3826</externalLink>)<br /><searchLink fieldCode="AR" term="%22Al+Shbail%2C+Mohannad+Obeid%22">Al Shbail, Mohannad Obeid</searchLink> (ORCID <externalLink term="http://orcid.org/0000-0002-0130-0238">0000-0002-0130-0238</externalLink>)<br /><searchLink fieldCode="AR" term="%22Masadeh%2C+Walid+Muhammad%22">Masadeh, Walid Muhammad</searchLink> (ORCID <externalLink term="http://orcid.org/0000-0001-8355-1825">0000-0001-8355-1825</externalLink>)<br /><searchLink fieldCode="AR" term="%22Dahmash%2C+Firas%22">Dahmash, Firas</searchLink> (ORCID <externalLink term="http://orcid.org/0000-0003-2454-5497">0000-0003-2454-5497</externalLink>)<br /><searchLink fieldCode="AR" term="%22Al-Msiedeen%2C+Jebreel+Mohammad%22">Al-Msiedeen, Jebreel Mohammad</searchLink>
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  Data: Springer. Available from: Springer Nature. One New York Plaza, Suite 4600, New York, NY 10004. Tel: 800-777-4643; Tel: 212-460-1500; Fax: 212-460-1700; e-mail: customerservice@springernature.com; Web site: https://link.springer.com/
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  Data: <searchLink fieldCode="DE" term="%22Online+Courses%22">Online Courses</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Technology%22">Educational Technology</searchLink><br /><searchLink fieldCode="DE" term="%22Technology+Uses+in+Education%22">Technology Uses in Education</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22College+Students%22">College Students</searchLink><br /><searchLink fieldCode="DE" term="%22Public+Colleges%22">Public Colleges</searchLink><br /><searchLink fieldCode="DE" term="%22Social+Capital%22">Social Capital</searchLink><br /><searchLink fieldCode="DE" term="%22Influences%22">Influences</searchLink><br /><searchLink fieldCode="DE" term="%22Trust+%28Psychology%29%22">Trust (Psychology)</searchLink><br /><searchLink fieldCode="DE" term="%22Value+Judgment%22">Value Judgment</searchLink><br /><searchLink fieldCode="DE" term="%22Usability%22">Usability</searchLink><br /><searchLink fieldCode="DE" term="%22Difficulty+Level%22">Difficulty Level</searchLink><br /><searchLink fieldCode="DE" term="%22Predictor+Variables%22">Predictor Variables</searchLink><br /><searchLink fieldCode="DE" term="%22Student+Attitudes%22">Student Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Social+Attitudes%22">Social Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22COVID-19%22">COVID-19</searchLink><br /><searchLink fieldCode="DE" term="%22Pandemics%22">Pandemics</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Jordan%22">Jordan</searchLink>
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  Data: 1360-2357
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  Label: Abstract
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  Data: Online learning systems in developing countries such as Jordan face many challenges. Universities worldwide have dealt with obstacles in terms of continuing face-to-face education. An online learning system is an indispensable solution for all universities. However, students have not been adequately prepared to use online learning systems. This study examines the factors that impact the use of online learning systems by accounting students in Jordanian public universities. A model combining the critical factors from social capital theory (SCT), the theory of reasoned action (TRA), and the technology acceptance model (TAM) is proposed. Data obtained from 274 students through previously tested and validated questionnaires are used to test students' actual use of the online learning system and to determine the factors that positively or negatively impact the use of this system. As hypothesized, the results show that social trust influences the perceived usefulness and perceived ease of use of online learning. In addition, the perceived usefulness of the online learning system is positively affected by its perceived ease of use and subjective norms. This study finds three significant predictors of attitudes toward use decisions: subjective norms, perceived ease of use, and perceived usefulness. The results are valuable to accounting educators, accounting students, universities, and higher education institutions.
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      – SubjectFull: Educational Technology
        Type: general
      – SubjectFull: Technology Uses in Education
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      – SubjectFull: Jordan
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