Exploring Factors that Influence the Use and Acceptanceof Virtual Learning Environment onTeaching and Learning Accounting

Abstract

Virtual Learning Environment (VLE) is rapidly becoming an important educational model for teaching and learning purposes. This study aims to explore the factors that influence the use and acceptance of VLE among Malaysian accounting teachers in teaching the accounting subject. This study adapts the Technology Acceptance Model (TAM) and the Theory of Reasoned Action (TRA) to improve the understanding of factors that influence the usage of VLE. The study is descriptive in nature and was conducted using a quantitative approach.Researchrespondentswho participated in this studyconsist of 156accounting teachers from urban and ruralMalaysiangovernment schools. Data were analyzed using the descriptive analysis to measure mean, percentages, frequency and standard deviations. Descriptive statistical analysis indicated that accounting teachers have positive perceptions and highly motivated towards using VLE tools in teaching and learning accounting.However, the frequency of using Frog VLE among teachers is still at a low level. Furthermore, the result shows thatcomplete infrastructure facilities and teachers’ interests have a significant effect on the use and acceptance of Frog VLE. It is concluded that teachers are able to conduct flexible teaching and learning using Frog VLE application if resources are available, appropriate technology and continuous supports are providedby all parties responsible for the integration of ICT in teaching and learning accounting. More importantly, teachers need to be given ongoing training and motivation to promote and improve their skills to use the latest technology toencourage effective educational processes.