PurposeThe article aims examine an integrated model of the technology acceptance model (TAM), the unified theory of acceptance and use of technology (UTAUT) and DeLone and McLean information systems (D&M IS) success model to determine the effects of online learning readiness (OLR) on learners' online learning system (OLS) usage and their satisfaction. The authors also investigate the relationship between performance expectancy, effort expectancy, social influence and OLR of students. Moreover, this work examines the mediate role of learner satisfaction in the linking of OLS usage and performance in Vietnamese higher education.Design/methodology/approachA total of 558 valid questionnaires were collected from students at five large universities in Vietnam to test the fit of proposed model, measurement model and structural relationships between constructs by using partial least squares (PLS) path analytics.FindingsPerformance expectancy, effort expectancy and social influence have significant positive effects on OLR of students in online learning context. OLR has a positive impact on both learner satisfaction and OLS usage. The learner performance is significantly influenced by satisfaction while it is indirectly affected by OLS usage via satisfaction. In addition, OLS usage plays as a partial mediation variable in the relationship between OLR and satisfaction. The path model could explain 56% of variance of the learner performance.Research limitations/implicationsThis study has a few limitations. First, this study is cross-sectional, which allows the elaboration of correlations between variables but lacks confidence in causality exploration. Second, the self-reported data are inherently subjective, which might generate biased results in measuring learner performance.Practical implicationsThis research has implications for instructors and higher education organizations. The findings provide insights for instructors to manage efficiently the OLS adoption of students. Higher education organizations should understand and identify factors in terms of OLR, OLS usage, learner satisfaction and learner performance when OLSs are implemented in university. Performance expectancy, effort expectancy and social influence have been criticized for considering OLR.Originality/valueThis is the first empirical study to determine relationship between performance expectancy, effort expectancy, social influence, OLR, OLS usage, satisfaction and performance in the context of online learning environment in Vietnam.

The demand for accounting software keeps increasing over the time. However, choosing suitable and satisfactory accounting software that meets requirements of the company is by no means easy. Four factors that companies take into consideration in choosing accounting software are criteria, method, technique, and software features (e.g. support tools). This paper focused on testing the relationship between accounting software selection technique and its outcome as well as the company characteristics. A variety of methodologies were carried out, i.e. ANOVA and chi squared test for quantitative study and face-to-face interview for qualitative study, in which the latter was conducted after the former to confirm and explain the former. Results showed that in Vietnam as a transition market, the accounting software selection technique does not directly affect the successful choice of accounting software, i.e. suitable and satisfactory software. Size and line of business at large have no impact on the accounting software selection technique that the company is adopting.