Factors affecting e-learning based cloud computing acceptance: an empirical study at Vietnamese universities

Abstract

E-learning has been a trend of higher education. Accounting students need to know how to apply flexible learning methods as they are required to study and practise in a technological environment. Nevertheless, studies on e-learning based on cloud computing for accounting students in Vietnam are still limited. This study aims to find out factors affecting the behavioral intention, the direct influence of habits, the beneficiary motivation, and the favorable conditions for the acceptance of using e- learning based on cloud computing. By using data collected from a survey of 696 students and applying the theory of adopting extended UTAUT model, the estimation results from the linear structure models show that there are six determinants of accounting students’ behavioral intention, in which the performance expectancy has the strongest impact, followed by effort expectancy, price value, facilitating conditions, hedonic motivation, and social influence. Additionally, our findings suggest that despite not affecting the behavioral intention to use e-learning, habits directly impact the application. The hedonic motivation and the facilitating conditions are found to have direct and significant impacts on the use of e-learning based on cloud computing.

Keywords

• e–learning
• cloud computing
• accounting students
• utaut model