Integrating ECM, TAM, and SDT in Studying Accounting Lecturers' Continuance Intention for ODL: A Review

Abstract

Lecturers are increasingly expected to use technology to prepare their students for 21st century skills (Ahmad et al., 2019). As a result, online learning will become a common trend in university education in the near future, particularly in accounting (Sarea et al., 2021), especially since the COVID-19 pandemic has brought enormous changes to the educational landscape. Thus, given that the ultimate success of Open and Distance Learning (ODL) hinges on the continuance of intention to use it, it is important to discuss this intention. This review paper aims to explore the factors that could influence accounting lecturers' continuance intention to use ODL by integrating three prominent theoretical models: the Expectation-Confirmation Model (ECM), the Technology Acceptance Model (TAM), and the Self-Determination Theory (SDT). This paper included 23 articles that covered studies from 2008 to 2024. The key ECM, TAM, and SDT constructs that have been used in the literature to predict continuance intention are identified in this paper. The findings suggest that perceived usefulness, perceived ease of use, satisfaction, and intrinsic motivation are potentially critical predictors. It is posited that the integration of the ECM, TAM, and SDT frameworks provide a comprehensive understanding of both extrinsic and intrinsic factors that drive the continued use of ODL among accounting lecturers, offering insights for designing effective online learning environments.