Partial Least Squares Structural Equation Modeling Research Articles

The Influence of Psychological Factors on Consumer Purchase Intention for Electric Vehicles: Case Study from China: Integrating the Necessary Condition Analysis Methodology from the Perspective of Self-Determination Theory

This paper examines the impact of psychological factors on consumer purchase intention for electric vehicles (EVs) through the lens of Self-Determination Theory (SDT). By integrating the three dimensions of autonomy, relatedness, and competence, this study addresses a research gap in consumer innovative consumption, offering a deeper understanding of green transportation. The research reveals that psychological factors significantly influence innovative consumption and the purchase intention of EVs, aligning with the existing literature. In sustainable transportation, psychological factors such as motivation, attitude, and inner activities increasingly drive purchase decisions. This study examines the direct and indirect effects of psychological factors on purchase intention by employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and Necessary Condition Analysis (NCA). It also considers the moderating role of driving experience in the relationship between psychological factors and innovative consumption. This combined data analysis approach provides a comprehensive understanding of the mechanisms influencing purchase intention, highlighting the intricate interplay between psychological determinants and consumer behavior in the adoption of electric vehicles.

Professional learning communities and their impact on teacher performance: Empirical evidence from public primary schools in Guiyang

This study examines the relationship between professional learning communities (PLCs) and teacher performance, including 396 public primary school teachers from 18 schools in Guiyang, China. Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis revealed that all five PLC dimensions (Shared values and vision, shared and supportive leadership, supportive conditions, collective learning and application, and shared personal practice) positively correlate with teacher performance. Interestingly, shared values and vision indirectly influenced performance by mediating the other four dimensions. These findings highlight the importance of well-designed PLCs for teacher development in China. Limitations, implications, and suggestions for future research are discussed.

The Impact Of Spotify Advertisements On Free Accounts To Purchase Decisions For Spotify Premium Accounts With Consumer Attitudes As The Mediating Variable

In recent years, digital music streaming services have increasingly relied on advertisements to generate revenue and encourage users to upgrade to premium accounts. Previous research has shown that effective advertising can significantly influence consumer attitudes and purchasing decisions. However, advertisements may also provoke negative reactions such as annoyance and irritation, potentially impacting user experience. This study examines the impact of Spotify advertisements on consumers' purchasing decisions to upgrade from free to premium accounts, with consumer attitude as a mediating variable. This study used a quantitative approach to collect data from an online survey of 399 Spotify users. Data analysis was conducted using descriptive statistics and partial least squares structural equation modeling (PLS-SEM). The results indicate that advertising significantly enhances customer attitudes and positively influences purchase decisions. Furthermore, advertisements impact purchase decisions indirectly through customer attitudes. Despite these positive effects, the study also reveals that advertisements can cause adverse reactions, such as annoyance and irritation. Respondent feedback highlights ad content, frequency, and timing issues, which often disrupt the user experience. These findings provide valuable insights for digital marketers and advertisers seeking to optimize their campaigns on platforms like Spotify. Additionally, this research contributes to the broader understanding of advertising effectiveness, customer behavior, and digital marketing strategies in the context of music streaming services.

How does managerial coaching influence knowledge sharing in the workplace? A perspective of proactive motivation model

Purpose Drawing upon the Proactive Motivation Model, this study aims to investigate the relationship between managerial coaching and employee knowledge-sharing behavior via psychological safety and learning goal orientation. This study also proposes that employee psychological safety and learning goal orientation sequentially mediate the relationship between managerial coaching and employee knowledge-sharing behavior. Design/methodology/approach This study used a time-lagged quantitative research design to test the proposed hypotheses. Using a self-administered questionnaire, data was gathered from 220 employees of information technology companies in Pakistan. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) two-stage approach to test the measurement and structural models. Findings The findings of the study support that there is an indirect relationship between managerial coaching and employees’ knowledge-sharing behaviors via psychological safety and learning goal orientation. In addition, the findings also support the sequential mediation of psychological safety and learning goal orientation in the proposed model. Practical implications The results of this study highlight that managers can play a vital role in fostering proactive resource-sharing behaviors of employees in knowledge-intensive organizations. Originality/value There is limited research on the relationship between managerial coaching and employees’ knowledge-sharing behavior. This study has analyzed this relationship using a motivational perspective. It makes important theoretical contributions by investigating the mechanisms through which managerial coaching influences employees’ knowledge-sharing behavior in organizations.

Examining Student Characteristics, Self-Regulated Learning Strategies, and Their Perceived Effects on Satisfaction and Academic Performance in MOOCs

The ultimate goals of education and training are the development of learners’ learning outcomes. The prospect of achieving high academic results should function as a driving force for students to be engaged in learning. Recognition of the factors affecting their learning satisfaction should facilitate their learning process, especially in online learning environments such as Massive Open Online Courses (MOOCs). The purpose of this study was to examine the interactions among students’ characteristics, their perceived values of self-regulated learning (SRL) strategies, satisfaction and academic performances. A mixed-methods design was employed to investigate the issue under exploration. The 227 surveyed responses were collected from English majors who had experience in MOOCs and were studying at a private university in Can Tho city in the Mekong Delta, Vietnam. Data from the survey was analysed with the Statistical Package for the Social Sciences (SPSS) 25 for the correlations between their characteristics and the quantitative variables, while Partial Least Squares Structural Equation Modelling (PLS-SEM) was performed to examine the perceived effects of self-regulated learning (SRL) strategies on their satisfaction and academic outcomes. Qualitative data was collected through open-ended survey questions and analysed based on thematic analysis guidelines. The results revealed that SRL strategies such as strategic planning, time management, environment structuring, and help-seeking positively influenced both student satisfaction and academic performance. Notably, the study identified flexible learning time, self-paced learning, and the ability to choose study locations as significant factors enhancing student satisfaction. Conversely, limited social interaction, poor internet connectivity, and low motivation were found to be demotivating factors. Additionally, the study highlighted the importance of gender and prior online learning experience in shaping students' satisfaction and performance in MOOCs. While gender showed no significant correlation with SRL strategies, satisfaction, or academic performance, prior experience in online learning environments, such as the number of completed MOOC courses, was significantly correlated with better academic outcomes. However, a weak negative correlation between students' academic years and their satisfaction was observed, suggesting that more advanced students might face increased academic pressure and higher expectations, leading to lower satisfaction levels. The research underscores the critical role of SRL strategies in facilitating effective learning in MOOCs, especially in the context of English major students who often lack direct interaction with instructors and peers. Training students in SRL strategies can help them better manage their learning processes, overcome challenges, and achieve their academic goals. This study contributes to the understanding of how student characteristics and SRL strategies affect learning in online environments and suggests practical implications for enhancing MOOC experiences. Future research should investigate additional SRL strategies and include a larger, more diverse sample to provide a more comprehensive understanding of their impact on student satisfaction and academic performance in MOOCs. Furthermore, exploring the specific challenges faced by different academic disciplines in MOOCs could offer more tailored solutions to improve online learning experiences.

Crisis Accounting and Financial Irregularities: Do Ethical Considerations Play a Role?

In periods of crisis, organizations and nations experience heightened demands to achieve financial targets, which result in unethical conduct such as the manipulation of financial data and the misrepresentation of financial information or funds. The study aimed at assessing the relationships between Crisis Accounting, Ethical Considerations and Financial Irregularities and establish the moderating role of Ethical Consideration in the relationship that exists between Crisis Accounting and Financial Irregularities. Data from 309 accountants were used to establish the relation between the variables using Partial Least Square - Structural Equation Modeling (PLS-SEM) analysed in SmartPLS 3. The results revealed a positive relationship between Crisis Accounting and Financial Irregularities and also significant impact in the relationship between Ethical Consideration and Financial Irregularities. The results also revealed a strong moderating role of ethical consideration on the relation between Crisis Accounting and Financial Irregularities. The study, therefore, recommends that ethical standards and considerations should be enhanced in accounting practice to limit or deter financial irregularities in crisis situations.

Customer engagement in Saudi food delivery apps through social media marketing: Examining the antecedents and consequences using PLS-SEM and NCA

In this study, we (1) investigated the role of social media marketing (SMM) activities in predicting customer engagement in online food delivery applications (OFDAs); (2) predicted the influencing role of customer engagement in OFDAs on behavioral outcomes; (3) utilized the stimulus-organism-response (S–O-R) framework to assess subsequent customer behavior; and (4) empirically validated the theoretical model using partial least squares structural equation modeling (PLS-SEM) and necessary conditions analysis (NCA). We obtained valid data from 233 respondents using the survey-based approach, which was then utilized for PLS-SEM and NCA analyses. The study's PLS-SEM analysis revealed that perceived SMM activities, such as informativeness and word-of-mouth (WoM), positively influence customer engagement in OFDAs. This engagement, in turn, predicts important behavioral outcomes, including co-production value, customer referrals, purchase intention, and customer satisfaction. The NCA results further indicate that informativeness, trendiness, and WoM are essential for driving customer engagement in Saudi-based OFDAs. These findings provide valuable insights for enhancing customer engagement and behavioral outcomes in the field of OFDAs, utilizing both PLS-SEM and NCA methodologies.

Service Robots Acceptance among Customers of Insurance Companies: An Application of Service Robot Acceptance Model

Drawing from the Service Robot Acceptance Model (sRAM), this paper investigates the acceptance of service robots among customers of Nepalese insurance companies. Using a cross-sectional survey design, data were collected from 243 customers of insurance companies through purposive sampling. Hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM). This paper found that Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Subjective Social Norms (SSN), and Perceived Social Interactivity (PSI) significantly influence Customer Acceptance of Service Robots (CASR). Additionally, PEOU significantly influences PU, and SSN significantly influences PU. However, Perceived Humanness (PH), Perceived Social Presence (PSN), Rapport (RAP), and Trust (TR) do not significantly influence CASR. This paper provides a significant evidencebased framework for developers and managers to prioritise the functional aspects, social presence, and social interactivity of service robots in the Nepalese insurance companies. This paper is one of the pioneering studies to explain service robot acceptance among customers of insurance companies by applying the sRAM in the Nepalese context.

Geographic information systems adoption model: A partial least square-structural equation modeling analysis approach

The ability of Geographic Information System (GIS) to organize, analyze, visualize and integrate spatial data has been at the top of its primary uses among professional industries. However, considering the extensive adoption of Information System (IS) throughout history for government organizations’ or citizens' disaster response, the implementation of geographical elements is still minimal. Previous GIS models and framework studies, particularly in developing countries, were affected by pandemic pressure, competitiveness pressure, change management, and security factors. Thus, this study aims to develop a model for the successful adoption of GIS using the Technology Acceptance Model (TAM), and De Lone and Mc Lean Information Success Model and analyze the applicability of the existing factors to enhance the performance of Public Sector Organizations (PSOs). From the study, a new conceptual framework was proposed to examine the effects of factors on GIS adoption that impact performance among PSOs from the perspective of Saudi Arabia. Quantitative methods were used to collect data through a questionnaire distributed to 350 respondents from PSO, and only 272 were found to be valid. Partial Least Square Structural Equation Modeling (PLS-SEM) validated the GIS model. The finding revealed that system quality, service quality, change management, competitiveness pressure, perceived ease of use, perceived usefulness, and security factors significantly and positively affected GIS adoption. The study also showed that GIS adoption substantially affected PSO performance. The proposed model provides insight into how GIS adoption can eventually enhance performance among PSOs. In essence, the study contributes to the running of PSO and the decisions taken by policymakers.

Paws and Reflect: Assessing the Impact of User Reviews and Ratings on Pet Food E-commerce Purchase Decisions

The pet food industry in the Philippines is thriving as the leading country in Southeast Asia in pet ownership. This study explores this growing sector and its e-commerce landscape, anchored in Rotter’s Expectancy-Value Theory. It uses a quantitative design to examine how online user reviews and ratings influence Filipino pet owners' expectancy & value as the independent variables, motivation with purchase decisions as the dependent variable, and celebrity endorsement as a moderating factor. The study also assesses the credibility and reliability of online reviews and employs Partial Least Squares Structural Equation Modeling (PLS-SEM) for analysis. The study’s results indicate that respondents highly value a product's attributes when making a purchase decision. While product value significantly impacts purchase decisions, expectations about online reviews and ratings do not influence buying motivation. Celebrity endorsements, however, do affect motivation. This study suggests that marketers and pet food retailers should focus on enhancing the quality of user reviews and ratings, engaging with industry experts, and improving customer interactions to foster credibility, trust, and informed purchasing.

Pixels to palates: Social media foodscape influence on e-Trust, experience and gastronomic intentions

ABSTRACT This study examines the dynamics between the aesthetic appeal and social factors of destination social media foodscapes, e-Trust, destination food experiences, and future experiential intentions among gastronomy tourists. Data were collected for this quantitative research design using purposive sampling. Partial least squares structural equation modeling (PLS-SEM) was then employed to test the research hypotheses on 336 responses. The results illustrate that e-Trust and destination food experiences sequentially mediate the relationship between aesthetic appeal, social factors, and future experiential intentions. These findings should be interpreted with caution, as the effectiveness of social media in influencing food tourists may evolve and be subject to rapid changes. The study highlights the need for tourism stakeholders to strategically curate and create destination social media foodscapes to support tourists’ travel planning and consumption. The originality of this paper lies in its framework, which combines the theory of planned behavior (TPB) and the stimulus-organism-response (S-O-R) model to better understand the psychological processes of food tourists, from the social media realms of foodscapes to physical consumption experiences through a sequential mediation perspective.

Impact of Landscape Patterns on Water Quality in Urbanized Rivers at Characteristic Scale: A Case of Pearl River Delta, China.

The impacts of landscape patterns on river water quality are commonly acknowledged, but understanding the complex processes by which landscape patterns affect water quality is still limited, especially in densely populated urban areas. Exploring the mechanisms through which landscape characteristics influence water quality changes in urbanized rivers will benefit regional water resource protection and landscape-scale resource development and utilization. Utilizing daily water quality monitoring data from rivers in the urbanized area of the Pearl River Delta in 2020, our research employed canonical analysis and partial least squares structural equation modeling (PLS-SEM) to explore the processes and mechanisms of the influence of urbanized river landscape patterns on surface water quality. The results indicated that total nitrogen (TN) was the critical indicator limiting the water quality of rivers in the Pearl River Delta. The landscape composition and configuration indexes exhibited non-linear variations with scale, and the landscape fragmentation was higher closer to the river. Landscape patterns had the most significant influence on water quality under the characteristic scale of a 5.50 km circular buffer zone, and landscape composition dominated the change of water quality of urbanized rivers, among which 30.64% of the percentage patch area of construction (C_PLAND) contributed 46.40% to the explanation rate of water quality change, which was the key landscape index affecting water quality. Moreover, landscape patterns had a higher interpretive rate of 39.29% on water quality in the wet season compared to 36.62% in the dry season. Landscape composition had an indirect negative impact on water quality, with a value of 0.47, by affecting the processes of runoff and nutrient migration driven by human activities, while landscape configuration had an indirect negative impact on water quality, with a value of 0.11. Our research quantified the impacts of landscape patterns driven by human activities on surface water quality and proposed management measures to optimize the allocation of landscape resources in riparian zones of urbanized rivers. The results provide a scientific basis for water quality management and protection in urbanized rivers.

Navigating the Thin Line: Can Acts of Good Lead to Defiance at Work? Exploring the Intricacies of OCB and CWB Dynamics

Prior studies concluded that organizational citizenship behavior (OCB) and counterproductive work behavior (CWB) lie on the same continuum. However, engaging in OCB does not inherently prevent engagement in CWB. This study delves into the intricate relationship between OCB and CWB, aiming to uncover the mechanisms behind the moral licensing effect. Employing partial least squares-structural equation modeling (PLS-SEM) from 468 employees to test the proposed hypothesis. This study revealed that OCB positive relationship with moral license. Moreover, moral license negative relationship counterproductive work behavior toward organizations (CWB-O) but a positive relationship counterproductive work behavior toward individuals (CWB-I). This study provides insights for organizational leaders and scholars to enhance their comprehension of employee behavior and inform strategies for fostering positive workplace environments while addressing the potential risks associated with moral licensing effects.

The mediation role of innovation in the relationship between total quality management and performance of small and medium scale enterprises

PurposeThis study examined the mediation-moderation role of innovation and market dynamism in the association between total quality management (TQM) practices and the performance of small and medium-scale enterprises' (SMEs') performance with empirical evidence from sub-Saharan Africa.Design/methodology/approachUsing a questionnaire, the research model developed was tested with responses from 203 owners and managers of SMEs in Ghana. The analyses were done using Statistical Package for the Social Sciences (SPSS) and Smart Partial Least Squares Structural Equation Modeling (PLS-SEM).FindingsThe innovation initiatives partially and fully mediated the relationship between TQM practices and the performance of SMEs. Also, the indirect effect of TQM practices of SMEs on performance through innovation initiatives was negatively moderated by market dynamism.Practical implicationsThe study contributes to the TQM literature by validating the indirect and direct relationship between TQM practices and performance in the context of SMEs in a developing region.Originality/valueThis paper presents a novel understanding of the relationship between TQM and SMEs in developing regions of the world. The paper serves as a guide for SME owners and managers to improve the performance of their organizations through TQM practices.

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia

Purpose This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia. Design/methodology/approach Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS). Findings Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation. Research limitations/implications This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation. Originality/value This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

Do artificial intelligence system adoptions foster production management supply chain performance in pharmaceutical manufacturing firms? An empirical exploring study from the MENA region

PurposeThe goal of this study is to better understand the driving force behind the use of artificial intelligence (AI) in pharmaceutical manufacturing firms (PMFs) that are recognized as developing countries in the Middle East and North Africa (MENA) region that are listed by the Chambers of the Industries of Jordan, the Kingdom of Saudi Arabia, Morocco, and Algeria. Furthermore, the effect of adopting and using AI in managing raw materials (RMs), products, parts, and components for PMFs through supply chains (SCs).Design/methodology/approachA self-administrated questionnaire survey was used to gather data from 95 out of 511 participating managers (e.g. manufacturing, supplying, IT, operational, and logistical managers) utilizing a quantitative technique with a random sample size. In fact, 18.8% of the 89 different manufacturing firms (MFs) in the MENA area responded, with five to six managers from each company. The raw data was analyzed using partial least squares structural equation modeling (PLS-SEM).FindingsThe study’s findings show that the readiness to embrace artificial intelligence (AI) in the production management supply chain performance (PMSCP) of pharmaceutical manufacturing firms in the Middle East and North Africa (MENA) is positively and significantly influenced directly and indirectly by sustainable strategic supplier reliability (SSSR), shipping process dependability (SPD), technological factors (TFs), and infrastructure transformational development capability (ITDC).Originality/valueAs the studied countries are growing economies, such study findings might offer insightful consequences for stakeholders and policymakers regarding the significance of using artificial intelligence system adoptions in pharmaceutical manufacturing enterprises in the MENA region. The managers may also concentrate on the strong positive direct and indirect links between SSSR, SPD, TFs, and ITDC preparedness to accept AI adoption and its applications and systems in supply chain and production management departments and the consequences of informational and product delivery.

The structural equation model development of how mindfulness promotes employee creativity in the restaurant business

This study examined whether mindfulness can promote restaurant employee creativity, which is crucial in achieving a business competitive edge and sustainable viability, and its mechanism through interpersonal trust and knowledge sharing based on the social capital theory. This study was carried out in Bangkok's full-service restaurant context. Data were collected from 414 restaurant employees, accounting for an 82.80% response rate. A partial least squares structural equation model (PLS-SEM) was used for data analysis, and the Sobel test and bootstrapping were used to test mediating effects. The results showed that mindfulness empirically promotes employee creativity (β = 0.093; p = 0.028). Also, according to the PLS-SEM and Sobel test, confirmed by bootstrapping results, interpersonal trust (t = 3.216, p = 0.001) and knowledge sharing (t = 3.053, p = 0.002) can partially mediate the relationship. The results also revealed a positive partial mediation of knowledge sharing between interpersonal trust and employee creativity (t = 9.875, p < 0.001). These results contribute up-to-date and new knowledge in the related literature by supporting and advancing previous research, particularly the benefits of mindfulness, antecedents to employee creativity, and expansions to the social capital theory. This research implies that developing mindfulness in employees could play a beneficial role in improving their relationships with others, resulting in the promotion of their work creativity. In addition, the results provided valuable guidelines for restaurant management to promote employee creativity for sustainable business viability.

Driving Sustainable Tourism Villages: Evaluating Stakeholder Commitment, Attitude, and Performance: Evidence from West Sumatra, Indonesia

This research paper evaluates the commitment, attitude, and performance of various stakeholders, particularly the local government authorities, academic institutions, local businesses, media, and private sector, in the sustainable development of tourism villages. Quantitative data were collected through a survey questionnaire to gather perceptions and feedback from 384 tourism awareness group leaders in the province of West Sumatra, Indonesia. This study employs Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test the hypotheses. The findings indicate that stakeholders’ commitment, attitude, and performance exert a strong influence on sustainable tourism villages. In addition, community culture moderates the relationship between the attitudes of stakeholders and sustainable tourism villages as opposed to the stakeholders’ commitment and performance. These findings provide valuable insights and far-reaching consequences for stakeholders, tourism village heads, and the community. There is a need to continuously enhance a comprehensive plan for sustainable tourism, one that goes beyond cultural implication and incorporates a broader range of influencing factors.

Dampak Diversity Management pada Employees Engagement: Peran Organizational Trust dan Job Insecurity

Workforce diversity such as differences in ethnicity, gender, education, language and so on in an organization needs to be managed properly in order to be able to achieve the vision, mission and goals of the organization. Due to good Diversity Management, Organizational Trust will emerge thereby creating Employees Engagement, which can prevent Job Insecurity from occurring. The purpose of this study is to explore Diversity Management and Organizational Trust to achieve Employees Engagement in service companies in Jakarta that specialize in the banking, telecommunications, and building construction sectors. This research was conducted on 125 respondents and was obtained through a questionnaire distributed online in July 2023. In this quantitative study, researchers used primary data and the Partial Least Square-Structural Equation Modeling (PLS-SEM) research method with data processing and analysis using SmartPLS. The results of this study confirm that Diversity Management has no effect on Employees Engagement, Organizational Trust has a positive effect on Employees Engagement, Diversity Management has a negative effect on Job Insecurity, while the moderating effect of Leadership Style has no significant effect on Employees Engagement. This research is limited to service companies in Jakarta, further researchers can explore manufacturing or trading companies. Suggestions that can be submitted for future researchers are to be able to replace the Leadership Style variable with transactional and transformational Leadership Styles.

Analysis of the acceptance of E-learning platform (SIDEK-Edu) among high school students with UTAUT2-TOE approach: implications for digital learning

PurposeThe purpose of this study is to examine the acceptance factors of e-learning among students in high schools. In this study, researchers used a combination of system acceptance models, namely UTAUT2 and TOE. The UTAUT2 framework is used to explore technology acceptance from the context of individual behavior, while TOE is used to understand technology acceptance from the organizational context based on the perspective of students, as it results in a better choice to anticipate the relationship between the acceptance of technological innovation in high schools.Design/methodology/approachThis study used quantitative methods. The sample in this study amounted to 212 people who were high school students who had just tried using SIDEK-Edu. This study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze the measurement model and structural model with WarpPLS version 6 software.FindingsBased on the results of the tests carried out, out of a total of 16 hypotheses, 6 hypotheses were accepted and 10 hypotheses were rejected. Research findings from the individual context show that performance expectancy, social influence, and learning value have a positive and significant effect on behavioral intention to use SIDEK-Edu innovation technology. Furthermore, judging from students' perceptions in the organizational context, only relative advantage has a positive and significant effect on behavioral intention, while compatibility, ICT resources, and competitive pressure do not.Research limitations/implicationsThe limitations of this research are that this research uses a homogeneous sample of high school students, this research only focuses on the high school level, this research is limited to the dominant variables in measuring the acceptance of SIDEK-Edu innovation technology.Practical implicationsInput to the high school, both the organization, teachers, and also decision makers in the organization. This makes it easier for all parties to design and implement the system they have so that it is as expected, In addition, the existence of SIDEK-Edu also provides a new learning method experience in learning accounting which is very beneficial for high school students, especially vocational high school.Originality/valueSIDEK-Edu is a new innovative technology to research and is an LMS that focuses on accounting learning (theory room and practice room in one learning media). In addition, the model used in the study is a combination of models (UTAUT2-TOE) to indentify e-learning acceptance.