The Role of Sharing of Accounting Learning Materials in the Use of e-learning in Higher Education
Keywords:
E-learning, technology acceptance model.Abstract
Accounting education in universities a has challenges because are students millennial generations who have social characteristics, how to use information and build different knowledge, and e-learning systems as learning facilities have not been used optimally. The study aims to examine the role of shared accounting material in influencing the use of e-learning in the college environment, using a frame of technology acceptance model modified with the theory of planned behavior. A survey of accounting students at public universities in a city of Indonesia, academic year 2016/2017 that use e-learning, with seven constructs ability of using computer, perception of ease of use, perception of usability, user attitude, intention to behave, share and use of e-learning, with the instrument used a questionnaire in collecting primary data from 196 students majoring in accounting in the even semester as respondents. The results of the analysis using structural equation model partial least squares, showed that the ability to use the computer influence perception of ease of use and perception of usability, perceived ease of use affects user attitudes and usability perceptions, user attitudes affect the intention to behave, and the intention of behaving affect the use of e-learning systems, where as usability perception has no effect on user attitude and intention to behave in frames of technology acceptance. Sharing accounting materials affects user attitudes, behavioral intentions and the use of e-learning, but has no effect on usability perceptions in the frames of planned behavioral theories. The implications of the study that the preparation of teaching materials need to consider accounting material sharing activities for optimal use of e-learning.
References
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[46] F. D. Davis, “User Acceptance of Information Technology: System Characteristics, User Perceptions and Behavioral Impacts,” International Journal of Man-Machine Studies, vol. 38, no. 3. pp. 475–487, 1993.
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[48] R. Agarwal. and J. Prasad., “Are individual differences germane to the acceptance of new information technologies?,” Decis. Sci., vol. 30, no. 2, pp. 361–391, 1999.
[49] E. Park, S. J. Kwon, D. Y. Park, and S. J. Kwon, “The adoption of teaching assistant robots: a technology acceptance model approach,” Program, vol. 50, no. 4, 2016.
[50] A. Bachtiar and D. O. Siahaan, “Analysis of Factors Affecting the Admission Level of e-learning Applications at XYZ University Using the Technology Acceptance Model (TAM),” in Prosiding Seminar National Management Technology XXII, Program Study MMT-ITS, Surabaya, 24 Januari, 2015, pp. 1–13.
[2] R. Saade and B. Bahli, “The impact of cognitive absorption on perceived usefulness and perceived ease of use in on-line learning: An extension of the technology acceptance model,” Inf. Manag., vol. 42, no. 2, pp. 317–327, 2005.
[3] S. S. Al-Gahtani, “Empirical investigation of e-learning acceptance and assimilation: A structural equation model,” Appl. Comput. Informatics, vol. 12, no. 1, pp. 27–50, 2014.
[4] V. Agrawal, A. Agrawal, and S. Agarwal, “Assessment of factors for e-learning: an empirical investigation,” Ind. Commer. Train., vol. 48, no. 8, pp. 409–415, 2016.
[5] N. Fathema, D. Shannon, and M. Ross, “Expanding The Technology Acceptance Model ( TAM ) to Examine Faculty Use of Learning Management Systems ( LMSs ) In Higher Education Institutions,” MERLOT J. Online Learn. Teach., vol. 11, no. 2, pp. 210–232, 2015.
[6] T. van Oordt and I. Mulder, “Implementing basic e-learning tools into an undergraduate taxation curriculum,” Meditari Account. Res., vol. 24, no. 3, pp. 341–367, 2016.
[7] S. Y. Park, “An Analysis of the Technology Acceptance Model in Understanding University Students ’ Behavioral Intention to Use e-Learning Research hypotheses,” Educ. Technol. Soc., vol. 12, pp. 150–162, 2009.
[8] T. Darmayanti, M. Y. Setiani, and B. Oetojo, E-Learning on distance education: a concept that changes the method of learning in universities in Indonesia, J. Educator. Open and Distance,, vol. 8, pp. 99–113, 2007.
[9] J. M. Spector, M. D. Merrill, J. van Merrienboer, and M. P. Driscoll, “Handbook of Research on Educational Communications and Technology (Book review),” Educ. Technol. Soc., vol. 13, no. 1, pp. 260–263, 2014.
[10] V. Venkatesh, M. G. Morris, G. B. Davis, and F. D. Davis, “User Acceptance of Information Technology: Toward a Unified View,” MIS Q., vol. 27, no. 3, pp. 425–478, 2003.
[11] I. Ajzen and M. Fishbein, “Understanding attitudes and predicting social behavior,” in Englewood Cliffs NY Prentice Hall, 1980.
[12] I. Ajzen, “The theory of planned behavior,” Organ. Behav. Hum. Decis. Process., vol. 50, pp. 179–211, 1991.
[13] F. D. Davis, R. P. Bagozzi, and P. R. Warshaw, “User acceptance of computer technology: A comparison of two theoretical models,” Manage. Sci., vol. 35, no. 8, pp. 981–1003, 1989.
[14] R. Cheung and D. Vogel, “Predicting user acceptance of collaborative technologies: An extension of the technology acceptance model for e-learning,” Comput. Educ., vol. 63, no. April, pp. 160–175, 2013.
[15] D. Nelvia and D. R. M. Harahap, “Study on the behavior of BPKP Wide Area Network (WAN) service users, "Internetworking Indones. J., vol. 1, no. 1, pp. 25–28, 2009.
[16] R. A. Sánchez and A. D. Hueros, “Motivational factors that influence the acceptance of Moodle using TAM,” Comput. Human Behav., vol. 26, no. 6, pp. 1632–1640, 2010.
[17] E. W. T. Ngai, J. K. L. Poon, and Y. H. C. Chan, “Empirical examination of the adoption of WebCT using TAM,” Comput. Educ., vol. 48, no. 2, pp. 250–267, 2007.
[18] H. M. Selim, “Critical success factors for e-learning acceptance: Confirmatory factor models,” Comput. Educ., vol. 49, no. 2, pp. 396–413, 2007.
[19] E. Karahanna, R. Agarwal, and C. M. Angst. "Reconceptualizing Compatibility Beliefs Technology Acceptance,” vol. 30, no. 4, pp. 781–804, 2012., 2006.
[20] S. Alharbi and S. Drew, “Using the Technology Acceptance Model in Understanding Academics’ Behavioural Intention to Use Learning Management Systems,” Int. J. Adv. Comput. Sci. Appl., vol. 5, no. 1, pp. 143–155, 2014.
[21] A. Tarhini, K. Hone, and X. Liu, “Measuring the Moderating Effect of Gender and Age on E-Learning Acceptance in England: A Structural Equation Modeling Approach for An Extended Technology Acceptance Model,” J. Educ. Comput. Res., vol. 51, no. 2, pp. 163–184, 2014.
[22] D. Y. Lee and M. R. Lehto, “User acceptance of YouTube for procedural learning: An extension of the Technology Acceptance Model,” Comput. Educ., vol. 61, no. 1, pp. 193–208, 2013.
[23] M. J. Sanchez-Franco, “WebCT - The quasimoderating effect of perceived affective quality on an extending Technology Acceptance Model,” Comput. Educ., vol. 54, no. 1, pp. 37–46, 2010.
[24] A. K. M. N. Islam, “Investigating e-learning system usage outcomes in the university context,” Comput. Educ., vol. 69, pp. 387–399, 2013.
[25] W. H. DeLone and E. R. McLean, “Information systems success: The quest for the dependent variable,” Inf. Syst. Res., vol. 3, no. 1, pp. 60–95, 1992.
[26] I. Ajzen, “The theory of planned behavior,” Orgnizational Behav. Hum. Decis. Process., vol. 50, pp. 179–211, 1991.
[27] J. W. Hsia, C. C. Chang, and A. H. Tseng, “Effects of individuals’ locus of control and computer self-efficacy on their e-learning acceptance in high-tech companies,” Behav. Inf. Technol., vol. 33, no. 1, pp. 51–64, 2014.
[28] S. Maharsi and Y. Mulyadi, “Factors Affecting Customer Interest Using Internet Banking Using Technology Acceptance Model Framework (TAM)", Journal of Accounting. and Finance., vol. 9, no. 1, pp. 18–28, 2007.
[29] Y. S. Wang, “The adoption of electronic tax filing systems: An empirical study,” Gov. Inf. Q., vol. 20, no. 4, pp. 333–352, 2003.
[30] S. Saifudin, S. A. Nindyowati, and A. Damajanti, “The Influence of Quality of Information, Individual Ability, and Subjective Norms to Students Accounting Interest in Using the Internet as a Source Media Library, "J. Din. Account., vol. 5, no. 1, pp. 21–34, 2013.
[31] D. V. Salsabila, H. Susilo, and R. Y. Dewantara, “Effect of Ease of Use and Utilization of User Attitudes of Student Academic Information System, "J. Adm. Business, vol. 36, no. 1, pp. 48–57, 2016.
[32] R. H. Shroff, C. C. Deneen, and M. W. N. Eugenia, “Analysis of the technology acceptance model in examining students’ behavioural intention to use an e-portfolio system,” Australas. J. Educ. Technol., vol. 27, no. 4, pp. 600–618, 2011.
[33] D. P. S. Ari, “The Influence of Technology Acceptance Model And Its Development In Behavior Using Core Banking System, "J. Keuang. and Perbank., vol. 17, no. 2, pp. 267–278, 2013.
[34] F. D. Davis, “Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology,” MIS Q., vol. 13, no. 3, pp. 319–340, 1989.
[35] A. M. Elkaseh, K. W. Wong, and C. C. Fung, “Perceived Ease of Use and Perceived Usefulness of Social Media for e-Learning in Libyan Higher Education: A Structural Equation Modeling Analysis,” Int. J. Inf. Educ. Technol., vol. 6, no. 3, pp. 192–199, 2016.
[36] D. Y. Park and S. J. Kwon, “The adoption of teaching assistant robots: a technology acceptance model approach,” Program, vol. 50, no. 4, 2016.
[37] I. W. B. Diatmika, G. Irianto, and Z. Baridwan, “Determinants of Behavior Intention Of Accounting Information Systems Based Information Technology Acceptance,” Imp. J. Interdiscip. Res., vol. 2, no. 8, pp. 125–138, 2016.
[38] B. Chen and Y. Zhang, “An Experimental Study on Task-Based Interaction in Improving College Students‘ English Speaking Ability,” Int. J. Inf. Educ. Technol., vol. 5, no. 8, pp. 609–614, 2015.
[39] E. Adewole-Odeshi, “Attitude of Students Towards E-learning in South- West Nigerian Universities: An Application of Technology Acceptance Model,” Libr. Philos. Pract., vol. 1, no. 7, p. 19, 2014.
[40] M. M. Wasko and S. Faraj, “Why should I share? Examining social capital and knowledge contribution in electronic network of practice,” MIS Q., vol. 29, no. 1, pp. 35–57, 2005.
[41] C. L. Hsu and J. C. C. Lin, “Acceptance of blog usage: The roles of technology acceptance, social influence and knowledge sharing motivation,” Inf. Manag., vol. 45, no. 1, pp. 65–74, 2008.
[42] I. Y. L. Chen, N. Chen, and K. Kinshuk, “Examining the Factors Influencing Participants ’ Knowledge Sharing Behavior in Virtual Learning Communities,” Educ. Technol. Soc., vol. 12, no. 1, pp. 134–148, 2009.
[43] A. Dillon and M. G. Morris, “User acceptance of new information technology: theories and models,” Annu. Rev. Inf. Sci. Technol., vol. 31, pp. 3–32, 1996.
[44] S.-S. Liaw, G.-D. Chen, and H.-M. Huang, “Users’ attitudes toward Web-based collaborative learning systems for knowledge management,” Comput. Educ., vol. 50, no. 3, pp. 950–961, 2008.
[45] S. . Jarvenpaa and D. . Staples, “The use of collaborative electronic media for information sharing: an exploratory study of determinants,” J. Strateg. Inf. Syst., vol. 9, no. 2–3, pp. 129–154, 2000.
[46] F. D. Davis, “User Acceptance of Information Technology: System Characteristics, User Perceptions and Behavioral Impacts,” International Journal of Man-Machine Studies, vol. 38, no. 3. pp. 475–487, 1993.
[47] D. R. Compeau and C. A. Higgins, “Computer self-efficacy: Development of a measure and initial test.,” MIS Q., vol. 19, no. 2, pp. 189–211, 1995.
[48] R. Agarwal. and J. Prasad., “Are individual differences germane to the acceptance of new information technologies?,” Decis. Sci., vol. 30, no. 2, pp. 361–391, 1999.
[49] E. Park, S. J. Kwon, D. Y. Park, and S. J. Kwon, “The adoption of teaching assistant robots: a technology acceptance model approach,” Program, vol. 50, no. 4, 2016.
[50] A. Bachtiar and D. O. Siahaan, “Analysis of Factors Affecting the Admission Level of e-learning Applications at XYZ University Using the Technology Acceptance Model (TAM),” in Prosiding Seminar National Management Technology XXII, Program Study MMT-ITS, Surabaya, 24 Januari, 2015, pp. 1–13.
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2018-03-07
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Hermanto, S. B. (2018). The Role of Sharing of Accounting Learning Materials in the Use of e-learning in Higher Education. American Scientific Research Journal for Engineering, Technology, and Sciences, 40(1), 252–272. Retrieved from https://asrjetsjournal.org/index.php/American_Scientific_Journal/article/view/3897
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