Accounting Students’ Perceptions of Electronic Learning in Industrial Revolution 4.0

Abstract

This study focused on the continuance usage intention toward electronic learning environments using Dağhan & Akkoyunlu integrated model to better understand the determinants of students’ continuance intention to use these environments. The hypothetical model was determined using Technology Continuance Theory, Information Systems Success Model, Cognitive Model, and Information Systems Expectation Con-firmation. Empirical data from university students who had used an online learning environment infrequently were tested against the research model by using path analysis. The results indicated that the continuance variable was explained by utilitarian value, satisfaction, perceived value and perceived usability. The satisfac-tion variable was explained by system quality, service quality, outcome expectations and perceived value. The confirmation of the usage of online learning environments could be explained by information quality, system quality and service quality variables. In line with the obtained findings and results, some suggestion of implementation was provided for the next studies