A Survey on the Factors Affecting Online Learning among Accounting Students during the Covid-19 Pandemic

Abstract

In early 2020, the teaching and learning methods of education at higher institutions in Malaysia were dramatically transformed because of the emergence of the coronavirus (COVID-19). The education system has been impacted by the rapid spread of COVID-19, which mandates that all higher education institutions adopt online learning. This unexpected event has impacted students' ability to accept the shift from physical classes to online learning. The purpose of this study is to investigate the factors influencing online learning among accounting students during the COVID-19 pandemic. Data was gathered using a questionnaire survey involving undergraduate accounting students in Malaysian universities and the data was analyzed using Structural Equation Modeling (SEM) with the use of Partial Least Square approach (PLS). The study found a positive significant relationship between the five hypotheses tested in this study, which are: 1) perceived ease of use and perceived usefulness; 2) perceived ease and attention toward use; 3) perceived usefulness and attention to use; 4) attention toward use and intention to use; and 5) intention to use and acceptance of online learning behavior. It is anticipated that the study will encourage students to engage in online learning consistently and without internet connectivity issues. It is also intended to encourage universities to improve the online learning process and platform.