An Empirical Analysis on Technology Adoption and Readiness among Accounting Graduates in Malaysia

This study looks at the factors that influence both Open Distance Learning (ODL) and non-ODL students' adoption of technology, with a focus on the mediating roles of perceived usefulness, self-efficacy, and ease of use. Based on the Technology Acceptance Model, we examine the relationship between students' technological readiness and their acceptance of technology-mediated learning environments. The target sample consisted of 172 undergraduate students from both Malaysian institutions, and the method used was a quantitative survey. Data were gathered using a standardised questionnaire that evaluated self-efficacy, perceived usefulness, ease of use, and adoption of new technologies. To investigate the suggested relationships, structural equation modeling was done using SmartPLS 4. The results demonstrate that 6 hypotheses (H1, H2, H3, H4, H7, & H8) were supported. Meanwhile the comparison between ODL and non-ODL students shows the differences in H5, H8, H9, & H10. Technology readiness considerably and favourably influences perceived usefulness, self-efficacy, and ease of use of new technology. However, the association between technological readiness and adoption is mediated by perceived usefulness and self-efficacy for ODL students, but perceived ease of use is a mediating factor for non-ODL students, according to different mediating pathways. These results emphasize how crucial it is to consider the unique learning context when creating interventions to encourage the use of technology in the classroom. Ensuring user-friendliness and smooth integration is vital for non-ODL students, while cultivating favourable impressions of technology's benefits and boosting students' confidence in utilising it are crucial for ODL learners. For educational institutions looking to close the digital divide and encourage fair access to technology-enhanced learning, these findings have significant implications. Educators and policymakers can design interventions and assistance by knowing the unique characteristics influencing the adoption of technology in various learning situations.