Professional Accounting Students' Intention to Continuously Use E-Learning in COVID-19 Era

Abstract

Changing environmental and technological trends in the COVID-19 era have heightened the need to use technological tools for teaching and learning. This study explores factors influencing professional accountancy students’ behavioral intention to continuously use e-learning systems. Guided by the technology acceptance model, the study collected data from 121 professional accounting students through a questionnaire. Data were analyzed using the structural equation modeling technique. The study found perceived ease of use and perceived usefulness significant positive determinants of students’ intention to continuously use e-learning systems, suggesting that students intend to continuously use the e-learning application they perceive as easy to use and useful in achieving their learning objectives. It was also found that knowledge of technology directly and significantly influences perceived ease of use and perceived usefulness. The study recommends the continuous deployment of user-friendly e-learning systems to facilitate continuous usage. In addition, system designers should engage educators in designing applications that support teaching and learning. Target Audience The use of e-learning systems within higher educational institutions has become relevant in the era of COVID-19, where there is a restriction on physical movement and gathering. Given the increasing relevance of e-learning in this era, this study provides guidance regarding the student’s needs to pay attention to if e-learning is to be sustained. This will enable policymakers to engage e-learning system developers for higher learning educational institutions to improve e-learning applications. This will also make e-learning systems user friendly to enhance learning and thereby make teaching more fun. Educators in higher institutions of learning need to develop creative teaching methods convenient for online learning and comprehension. Further, policymakers in higher learning educational institutions may have to develop infrastructure to integrate e-learning systems into their institutions for online learning post COVID-19, given that physical facilities are limited.