Accounting students' perceptions of online learning in the age of industry 4.0

Abstract

This study focused on the factors affecting the quality / outcome of online learning, which would eventually affect accounting students' perceptions of online learning in universities in Ho Chi Minh City in the age of Industry 4.0. The study used convenience-sampling method with sample size of 992 to collect information from accounting students who were taking online classes at Universities in Ho Chi Minh City on an irregular basis; then, the information was tested using Structural Equation Modelling (SEM). The findings confirmed the appropriateness of the research model. All the information collected, analytical methods, and the results showed the direct relationship between service quality, information quality, system quality, IT skills, students' perceptions and students' awareness of Industry 4.0 with quality of online learning system. Based on the findings, accounting students' perceptions of online learning at universities in Ho Chi Minh City can be improved. Universities in Ho Chi Minh City can use this result and other management methods to implement effective online learning programs that are appropriate and effective for students in the Age of Industry 4.0.

Keywords

• students' perspectives
• accounting
• online learning
• industry 4.0