Influencing Factors of Accounting Practitioners’ Acceptance of Mobile Learning

Guang Cheng,Yige Shao

doi:10.3991/ijet.v17i01.28465

Abstract

Due to the lack of teaching purpose and planning of mobile learning platform, fragmented learning time, and strong blindness of accounting practitioners, accounting practitioners have insufficient internal motivation to accept mobile learning. Based on the unified theory of acceptance and use of technology (UTAUT model), subject factor (absorptive capacity) and object factor (organizational commitment) of accounting practitioners to accept mobile learning were included, and influencing factors of accounting practitioners to accept mobile learning were empirically explored. The results show that overall Cronbach’s ɑ coefficient of the questionnaire is 0.794, indicating that reliability of the questionnaire is good. KMO value is 0.860, which is greater than 0.8, indicating very good data validity. Expected performance, effort performance, social impact and absorptive capacity positively affect accounting practitioners’ willingness to use mobile learning. Facilitation conditions and organizational commitments do not affect accounting practitioners’ willingness to use mobile learning. Results of single-factor analysis of variance show that interactive friendliness of mobile learning platform has a significant difference in accounting practitioners' willingness to use mobile learning. Results of this study have reference value for understanding how new educational technologies affect people in related industries to receive continuing education and to promote lifelong learning by adopting ubiquitous learning.

Highlights

Under the background of “Internet +”, the popularization of mobile Internet and extensive connectivity of mobile intelligent terminal devices provide a lot of opportunities for mobile learning
As a learning method relying on mobile carriers and wireless transmission technology, mobile learning affects learners and their learning interest, demand, use degree and learning effect are affected by learners' acceptance factors of the technology to a certain extent
7 variables including performance expectation, effort expectation, social impact, enabling conditions, organizational commitment, absorptive capacity and willingness to use were taken as potential variables, and basic information such as gender, professional type and educational level of the respondents were added to form a questionnaire on influencing factors of accounting practitioners accepting mobile learning

Summary

Introduction

Under the background of “Internet +”, the popularization of mobile Internet and extensive connectivity of mobile intelligent terminal devices provide a lot of opportunities for mobile learning. With the continuous advancement and development of information technology, Internet enterprises are developing towards a new direction of artificial intelligence. With the change and development of artificial intelligence technology, electronic information technology is gradually refined and improved. With the popularization of artificial intelligence technology, many basic accounting positions will be eliminated, and many new positions will be created by integration of accounting and other industries. By actively learning the latest technology such as computer technology and artificial intelligence technology, can accounting practitioners effectively apply it to improve work performance. At present, many mobile learning platforms lack demand analysis for accounting practitioners and do not form a systematic learning system for them to improve their accounting skills. Based on the UTAUT model, it is of great practical significance to analyze influencing factors of accounting practitioners’ acceptance of mobile learning

Theoretical basis

Research hypothesis

Sample and data collection

Variable measurement

Reliability and validity test

Assuming conclusions

Analysis of variance

Conclusion

Authors