Influencing Factors of Accounting Practitioners’ Acceptance of Mobile Learning

Abstract

Due to the lack of teaching purpose and planning of mobile learning platform, fragmented learning time, and strong blindness of accounting practitioners, accounting practitioners have insufficient internal motivation to accept mobile learning. Based on the unified theory of acceptance and use of technology (UTAUT model), subject factor (absorptive capacity) and object factor (organizational commitment) of accounting practitioners to accept mobile learning were included, and influencing factors of accounting practitioners to accept mobile learning were empirically explored. The results show that overall Cronbach’s ɑ coefficient of the questionnaire is 0.794, indicating that reliability of the questionnaire is good. KMO value is 0.860, which is greater than 0.8, indicating very good data validity. Expected performance, effort performance, social impact and absorptive capacity positively affect accounting practitioners’ willingness to use mobile learning. Facilitation conditions and organizational commitments do not affect accounting practitioners’ willingness to use mobile learning. Results of single-factor analysis of variance show that interactive friendliness of mobile learning platform has a significant difference in accounting practitioners' willingness to use mobile learning. Results of this study have reference value for understanding how new educational technologies affect people in related industries to receive continuing education and to promote lifelong learning by adopting ubiquitous learning.