Evaluating the success of a learning management system for supplemental learning in accounting

Abstract

ABSTRACT The purpose of this paper is to evaluate, from the student perspective, the critical factors that influence the success of a Learning Management System (LMS) used in a supplemental model in accounting education. Based on the Information System Success Model (ISSM) developed by Delone and McLean (2003) [The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Null, 19(4), 9–30], this research tests four hypothesised relationships around five key constructs: information content quality, instructor quality, self-regulation, perceived usefulness and satisfaction. To conduct this study, data from a sample of 313 cost accounting students in higher education were analysed, using the partial least squares method (PLS-SEM) with SmartPLS software. The findings show that student satisfaction levels with the LMS used in a supplemental model are explained by its perceived usefulness, to which the quality of the instructor and the quality of the information content are determinant factors. Contrary to expectations, high student self-regulation is found to weaken the positive relationship between perceived usefulness and satisfaction. This research expands the scarce literature on the adoption of LMS in accounting education and responds to calls to improve the effectiveness of accounting education and the efficiency of its delivery. Implications, limitations and future research lines are discussed.