Exploring the factors influencing students’ attitudes and intentions toward adopting synchronous virtual platforms in accounting education

Understanding the integration of synchronous virtual classroom (SVC) platforms in accounting education is essential, particularly for accounting courses that integrate both theoretical and mathematical components. Although numerous studies paid attention to exploring the acceptance and use of digital educational technologies in various contexts before and during the COVID-19 pandemic, research on the adoption of SVC platforms, particularly within the accounting education context, is underexplored in a post-COVID-19 context. To address this underexplored area, this study aimed to explore the factors influencing students’ attitudes and intentions toward adopting SVC platforms using partial least squares structural equation modeling (PLS-SEM). A quantitative research approach was employed using an online survey. The study utilized a purposive sampling technique, targeting 375 undergraduate students enrolled in two synchronous online accounting courses at a single university in Saudi Arabia. Data were collected from a sample of 270 students. The findings indicate that perceived interactive learning, perceived ease of use, and perceived usefulness significantly influence students’ attitudes and intentions toward SVC platforms, while facilitating conditions did not show a significant influence. Students are more likely to use them primarily driven by the strength of their attitudes toward them, even if they do not intend to use them continually. This study offers valuable contributions to the ongoing literature on digital technology adoption in accounting education, and from the perspective of an emerging country. These insights provide practical implications for policymakers and instructors aiming to enhance the effective integration of synchronous digital technologies to support student engagement and improve learning outcomes.