The future of accounting education: continuance intention to use ODL among faculty members

This innovative questionnaire was developed to investigate the factors influencing accounting faculty members' continuance intention to use Open and Distance Learning (ODL) at UiTM. It integrates the Expectation-Confirmation Model (ECM), Technology Acceptance Model (TAM), and Self-Determination Theory (SDT) to evaluate confirmation, perceived usefulness, satisfaction, and techno-screen creators (techno-overload, techno-invasion, techno-insecurity, techno-complexity, and techno-uncertainty). The novelty of this questionnaire lies in its integrated framework, uniquely identifying both positive determinants and stress-related factors that influence continuance intention. Serving as an innovative assessment tool, it provides institutions and policymakers with data-driven insights to strengthen faculty continuance intention in ODL. By offering a structured evaluation of faculty experiences, this questionnaire supports pedagogical innovation and the transformation of accounting education toward a sustainable, technology-driven future.

Publication Details

Journal
UiTM Institutional Repositories (Universiti Teknologi MARA)
Published
2025-07-25
Primary Topic
Accounting Education and Careers
Type
article
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article

The future of accounting education: continuance intention to use ODL among faculty members

UiTM Institutional Repositories (Universiti Teknologi MARA)
Accounting Education and Careers
article

The future of accounting education: continuance intention to use ODL among faculty members

article en

Abstract

This innovative questionnaire was developed to investigate the factors influencing accounting faculty members' continuance intention to use Open and Distance Learning (ODL) at UiTM. It integrates the Expectation-Confirmation Model (ECM), Technology Acceptance Model (TAM), and Self-Determination Theory (SDT) to evaluate confirmation, perceived usefulness, satisfaction, and techno-screen creators (techno-overload, techno-invasion, techno-insecurity, techno-complexity, and techno-uncertainty). The novelty of this questionnaire lies in its integrated framework, uniquely identifying both positive determinants and stress-related factors that influence continuance intention. Serving as an innovative assessment tool, it provides institutions and policymakers with data-driven insights to strengthen faculty continuance intention in ODL. By offering a structured evaluation of faculty experiences, this questionnaire supports pedagogical innovation and the transformation of accounting education toward a sustainable, technology-driven future.

UiTM Institutional Repositories (Universiti Teknologi MARA)
Openalex Percentile: Top 28%
Accounting Education and Careers
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