The increasing number of COVID-19 cases in Malaysia forced the Ministry of Higher Education to postpone reopening the university in October 2020. To ensure continuity of learning, universities had no choice but to continue with online distance learning (ODL). Though ODL is not a new experience, the absence of first-time face-to-face meetings is challenging. Due to the importance of student satisfaction and perceived learning as outcomes of online learning, the factors affecting these variables should be considered extensively. The purpose of this study is to examine the influence of online learning self-efficacy, learner-content interaction, learner-instructor interaction, and learner-learner interaction on student satisfaction and perceived learning. An online questionnaire survey method was used to collect data among diploma accounting students of University Teknologi Mara, Tapah. By deploying SPSS, 321 surveys were analyzed. The multiple regression results revealed that only self-efficacy, learner-content interaction, and learner-learner interaction were significantly predictive of student satisfaction and perceived learning. The results also found that learner-content interaction was the most contributed predictor of student satisfaction and perceived learning. However, learner-instructor interaction was not a significant predictor of both dependent variables. The findings of the study could be beneficial for educators in designing lesson content and planning for teaching methods and styles to improve the interaction with the students. This study also addressed how educators may practically prepare students for asynchronous online courses by teaching them to learn with a high level of self-efficacy and by encouraging student interaction.

Accounting students at tertiary education basically prefer different types of learning styles. This study investigated the impact of the relationship among the learning style preferences of undergraduate accounting students, awareness of learning styles and their academic achievements. Participants of the study consisted of all the final year accounting students in UiTM Tapah. The results indicated that the students prefer kinesthetic learning modality, and for the rest of the modalities students found that they are generally well-balanced. The study found that there were significant awareness of learning styles among students particularly for the kinesthetic type of students. However, based on the test conducted, there was no significant correlation between the academic achievement and the learning style preferences of the students. There was also no significant relationship between learning styles and awareness of the learning styles. Hence, types of learnings styles do not contribute directly to the accounting students’ academic performance.

Due to the Covid-19 global pandemic, the use of technological advancement is increasingly becoming a great determinant in education which demands accounting educators to consistently establish new innovative teaching and learning methods. Accounting education seeks to develop concepts, rules and theories for solving accounting problems. However, teaching accounting in accounting education is not an easy task. Students ordinarily encounter the complexities of not just understanding the technical mechanisms, but also to apply the terminology and fundamentals of accounting. The main objective of this study is to develop primary results on the practicality of the main features of Lively Accounting which integrates flashcards with augmented reality application and to identify other expanded TAM variables towards technology acceptance of Lively Accounting. Reminiscing and understanding accounting theories is the main issue experienced by students. Therefore, Lively Accounting as a flexible educational tool creates a different style of experience where users can learn both offline and online. Descriptive approach was used in this present study. For data collection, questionnaires were distributed through an online platform and an illustrative video about Lively Accounting was disseminated to accounting students in UiTM Tapah. The major findings of this study discovered that the main attributes of Lively Accounting do satisfy the needs and preferences of students as it enhances students' knowledge and understanding for the related course. The acceptance of Lively Accounting is believed to be contributed initially by the constructs of perceived usefulness, perceived ease of use, perceived enjoyment and attitude toward use. It seems that students with a pleasant feeling about the usefulness of technology will be motivated to use and accept this new learning experience. Due to the demand for an innovative accounting learning tool, Lively

No abstract

Current and exponential developments concerning information and communication technologies have triggered significant shifts in the education area, resulting in individuals being exposed to the new advancement systems such as e-learning. With regards to this issue, the objective of this study was to investigate adoption of e-learning in higher education among undergraduates accounting students. Perceived usefulness and perceived ease of use are the two independent variables tested in this study. The moderating effect of gender differences and self-efficacy on the adoption of e-learning additionally has been examined in this study to fill the gap. All accounting students in UiTM Tapah were selected to be the respondents of the study. In terms of data collection, questionnaires were distributed through an online platform. The findings revealed that perceived usefulness and perceived ease of use have positive and significant associations with e-learning adoption among accounting students. For the moderating relationship, the outcomes of gender differences and self-efficacy were proved to have no moderating effect on the e-learning adoption. Thus, the findings of this study provide some useful implementations to the academic institutions and governing authorities to design further practical and adaptable e-learning approaches to ensure successful implementation of virtual learning for the upcoming years.