Factors Affecting Online Accounting Education in Terms of The Technology Acceptance Model and Social Capital Theory: The Case of Türkiye

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dc.authoridhttps://orcid.org/0000-0002-2175-3605
dc.authoridhttps://orcid.org/0000-0001-5377-6740
dc.authorwosidHHS-1004-2022
dc.contributor.authorBeller Dikmen, Beyhan
dc.contributor.authorÖzçelik, Musa
dc.contributor.authorDeran, Ali
dc.date.accessioned2024-01-04T11:52:33Z
dc.date.available2024-01-04T11:52:33Z
dc.date.issued2023
dc.departmentFakülteler, Uygulamalı Bilimler Fakültesi, Finans ve Bankacılık Bölümü
dc.description.abstractWith the developing technology and COVID-19 pandemic, certain changes have been made in various areas. One of these changes has emerged in education as the transformation of conventional learning systems into online learning systems. The online learning system is effective if both teaching staff and students are prepared in terms of presenting information content and assessing student performance. Otherwise, certain problems may be encountered throughout the adaptation process. Therefore, it is crucial to determine the factors affecting the utilization of online learning systems. The present study aims to find out the factors influencing the utilization of online learning systems by accounting students enrolled in both state and foundation universities in Türkiye during the COVID-19 pandemic. To this end, a survey method was employed and survey data were analyzed using SPSS and SmartPLS software. The analysis results revealed that social trust had an impact on perceived ease of use and perceived usefulness, perceived ease of use had an impact on perceived usefulness, and subjective norms had an impact on perceived usefulness; whereas perceived ease of use, perceived usefulness, and subjective norms were predictors of behavioral intention to use, and actual use was also affected by behavioral intention to use
dc.identifier.citationBeller Dikme, B., Özçelik, M., ve Deran, A. (2023). Factors Affecting Online Accounting Education in Terms of The Technology Acceptance Model and Social Capital Theory: The Case of Türkiye. Journal of Accounting and Taxation Studies, 16(2), 311-329. https://doi.org/10.29067/muvu.1221387
dc.identifier.doi10.29067/muvu.1221387
dc.identifier.endpage329en_US
dc.identifier.issue1en_US
dc.identifier.startpage311en_US
dc.identifier.trdizinid1194617
dc.identifier.urihttps://dergipark.org.tr/en/download/article-file/2841193
dc.identifier.urihttps://hdl.handle.net/20.500.13099/186
dc.identifier.volume16en_US
dc.institutionauthorBeller Dikmen, Beyhan
dc.institutionauthorÖzçelik, Musa
dc.institutionauthorDeran, Ali
dc.language.isoen
dc.relation.ispartofMuhasebe ve Vergi Uygulamaları Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectCOVID-19 Outbreak
dc.subjectOnline Accounting Education
dc.subjectTechnology Acceptance Model
dc.subjectCovid-19 Salgını
dc.subjectOnline Muhasebe Eğitimi
dc.subjectTeknoloji Kabul Modeli
dc.titleFactors Affecting Online Accounting Education in Terms of The Technology Acceptance Model and Social Capital Theory: The Case of Türkiye
dc.typeArticle

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