Beller Dikmen, BeyhanÖzçelik, MusaDeran, Ali2024-01-042024-01-042023Beller 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.1221387https://dergipark.org.tr/en/download/article-file/2841193https://hdl.handle.net/20.500.13099/186With 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 useenginfo:eu-repo/semantics/openAccessCOVID-19 OutbreakOnline Accounting EducationTechnology Acceptance ModelCovid-19 SalgınıOnline Muhasebe EğitimiTeknoloji Kabul Modeliarticle10.29067/muvu.1221387161311329