{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,27]],"date-time":"2026-04-27T21:25:47Z","timestamp":1777325147677,"version":"3.51.4"},"reference-count":71,"publisher":"Springer Science and Business Media LLC","issue":"6","license":[{"start":{"date-parts":[[2021,4,26]],"date-time":"2021-04-26T00:00:00Z","timestamp":1619395200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springer.com\/tdm"},{"start":{"date-parts":[[2021,4,26]],"date-time":"2021-04-26T00:00:00Z","timestamp":1619395200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["Educ Inf Technol"],"published-print":{"date-parts":[[2021,11]]},"DOI":"10.1007\/s10639-021-10550-y","type":"journal-article","created":{"date-parts":[[2021,4,26]],"date-time":"2021-04-26T11:03:10Z","timestamp":1619434990000},"page":"6995-7013","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":111,"title":["Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model"],"prefix":"10.1007","volume":"26","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-9514-3826","authenticated-orcid":false,"given":"Hashem","family":"Alshurafat","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0130-0238","authenticated-orcid":false,"given":"Mohannad Obeid","family":"Al Shbail","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8355-1825","authenticated-orcid":false,"given":"Walid Muhammad","family":"Masadeh","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2454-5497","authenticated-orcid":false,"given":"Firas","family":"Dahmash","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jebreel Mohammad","family":"Al-Msiedeen","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2021,4,26]]},"reference":[{"key":"10550_CR1","first-page":"457","volume":"30","author":"M Abdekhoda","year":"2016","unstructured":"Abdekhoda, M., Dehnad, A., Mirsaeed, S. J. G., & Gavgani, V. Z. (2016). Factors influencing the adoption of E-learning in Tabriz University of Medical Sciences. Medical journal of the Islamic Republic of Iran, 30, 457","journal-title":"Medical journal of the Islamic Republic of Iran"},{"issue":"2","key":"10550_CR2","doi-asserted-by":"crossref","first-page":"227","DOI":"10.2307\/249577","volume":"16","author":"DA Adams","year":"1992","unstructured":"Adams, D. A., Nelson, R. R., & Todd, P. A. (1992). Perceived usefulness, ease of use, and usage of information technology: A replication. MIS quarterly, 16(2), 227\u2013247","journal-title":"MIS quarterly"},{"issue":"2","key":"10550_CR3","doi-asserted-by":"publisher","first-page":"88","DOI":"10.1108\/02686901311284522","volume":"28","author":"A Ahmi","year":"2013","unstructured":"Ahmi, A., & Kent, S. (2013). The utilisation of generalized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), 88\u2013113. https:\/\/doi.org\/10.1108\/02686901311284522","journal-title":"Managerial Auditing Journal"},{"issue":"4","key":"10550_CR4","doi-asserted-by":"crossref","first-page":"383","DOI":"10.1080\/06939280500346011","volume":"14","author":"S Aisbitt","year":"2005","unstructured":"Aisbitt, S., & Sangster, A. (2005). Using internet-based on-line assessment: A case study. Accounting Education: an international journal, 14(4), 383\u2013394","journal-title":"Accounting Education: an international journal"},{"issue":"2","key":"10550_CR5","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1016\/0749-5978(91)90020-T","volume":"50","author":"I Ajzen","year":"1991","unstructured":"Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179\u2013211","journal-title":"Organizational behavior and human decision processes"},{"key":"10550_CR6","unstructured":"Akter, S., D'Ambra, J., & Ray, P. (2011). An evaluation of PLS based complex models: the roles of power analysis, predictive relevance and GoF index. Paper presented at the Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th-7th 2011 1"},{"key":"10550_CR7","unstructured":"Al-Ammari, J., & Hamad, S. (2008). Factors influencing the adoption of e-learning at UOB. Paper presented at the 2nd International Conference and Exhibition for Zain E-learning Center."},{"issue":"7","key":"10550_CR8","doi-asserted-by":"crossref","first-page":"2222","DOI":"10.6007\/IJARBSS\/v7-i7\/3106","volume":"7","author":"N Al-Qadi","year":"2017","unstructured":"Al-Qadi, N., & Lozi, B. (2017). The Impact of Middle East Conflict on the Jordanian Economy. International Journal of Academic Research in Business and Social Sciences, 7(7), 2222\u20136990","journal-title":"International Journal of Academic Research in Business and Social Sciences"},{"key":"10550_CR9","doi-asserted-by":"crossref","first-page":"26797","DOI":"10.1109\/ACCESS.2019.2899368","volume":"7","author":"WM Al-Rahmi","year":"2019","unstructured":"Al-Rahmi, W. M., Yahaya, N., Aldraiweesh, A. A., Alamri, M. M., Aljarboa, N. A., Alturki, U., & Aljeraiwi, A. A. (2019). Integrating technology acceptance model with innovation diffusion theory: An empirical investigation on students\u2019 intention to use E-learning systems. IEEE Access, 7, 26797\u201326809","journal-title":"IEEE Access"},{"key":"10550_CR10","unstructured":"Allen, I. E., & Seaman, J. (2007). On-line nation: Five years of growth in on-line learning: ERIC."},{"key":"10550_CR11","doi-asserted-by":"crossref","first-page":"5261","DOI":"10.1007\/s10639-020-10219-y","volume":"25","author":"MA Almaiah","year":"2020","unstructured":"Almaiah, M. A., Al-Khasawneh, A., & Althunibat, A. (2020). Exploring the critical challenges and factors influencing the E-learning system usage during COVID-19 pandemic. Education and Information Technologies, 25, 5261\u20135280","journal-title":"Education and Information Technologies"},{"issue":"2","key":"10550_CR12","doi-asserted-by":"publisher","first-page":"177","DOI":"10.1080\/09639284.2020.1719425","volume":"29","author":"H Alshurafat","year":"2020","unstructured":"Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177\u2013204. https:\/\/doi.org\/10.1080\/09639284.2020.1719425","journal-title":"Accounting Education"},{"key":"10550_CR13","unstructured":"Anderson, T. (2008). The theory and practice of on-line learning: Athabasca University Press."},{"key":"10550_CR14","unstructured":"Azjen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs."},{"key":"10550_CR15","volume-title":"Online Learning Systems in US Higher Education","author":"LS Bacow","year":"2012","unstructured":"Bacow, L. S., Bowen, W. G., Guthrie, K. M., Lack, K. A., & Lon, M. P. (2012a). Online Learning Systems in US Higher Education. ITHAKA."},{"key":"10550_CR16","unstructured":"Bacow, L. S., Bowen, W. G., Guthrie, K. M., Long, M. P., & Lack, K. A. (2012b). Barriers to adoption of on-line learning systems in US higher education: Ithaka New York, NY."},{"issue":"1","key":"10550_CR17","doi-asserted-by":"crossref","first-page":"61","DOI":"10.19173\/irrodl.v11i1.769","volume":"11","author":"L Barnard-Brak","year":"2010","unstructured":"Barnard-Brak, L., Paton, V. O., & Lan, W. Y. (2010). Profiles in self-regulated learning in the on-line learning environment. International Review of Research in Open and Distributed Learning, 11(1), 61\u201380","journal-title":"International Review of Research in Open and Distributed Learning"},{"issue":"4","key":"10550_CR18","first-page":"170","volume":"4","author":"NS Bidabadi","year":"2016","unstructured":"Bidabadi, N. S., Isfahani, A. N., Rouhollahi, A., & Khalili, R. (2016). Effective teaching methods in higher education: requirements and barriers. Journal of advances in medical education & professionalism, 4(4), 170","journal-title":"Journal of advances in medical education & professionalism"},{"issue":"1","key":"10550_CR19","doi-asserted-by":"crossref","first-page":"67","DOI":"10.1016\/j.adiac.2013.12.005","volume":"30","author":"J Bierstaker","year":"2014","unstructured":"Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors\u2019 use of computer-assisted audit techniques? Advances in Accounting, 30(1), 67\u201374","journal-title":"Advances in Accounting"},{"key":"10550_CR20","unstructured":"Chugh, R. (2010). E-learning tools and their impact on pedagogy. In K. J. Editors: Ubha DS (Ed.), Emerging Paradigms in Commerce and Management Education (pp. 58\u201381). Khalsa College Press, Patiala, India: GSSDGS."},{"key":"10550_CR21","unstructured":"Cohen, J. (1988). Statistical power analysis for the behavioural sciences\u00a0(2nd ed.). Mahwah:\u00a0L. Erlbaum Associates."},{"issue":"3","key":"10550_CR22","doi-asserted-by":"publisher","first-page":"319","DOI":"10.2307\/249008","volume":"13","author":"FD Davis","year":"1989","unstructured":"Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319\u2013340. https:\/\/doi.org\/10.2307\/249008","journal-title":"MIS quarterly"},{"issue":"8","key":"10550_CR23","doi-asserted-by":"crossref","first-page":"982","DOI":"10.1287\/mnsc.35.8.982","volume":"35","author":"FD Davis","year":"1989","unstructured":"Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: a comparison of two theoretical models. Management science, 35(8), 982\u20131003","journal-title":"Management science"},{"issue":"1","key":"10550_CR24","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1186\/s41239-017-0045-2","volume":"14","author":"DZ Dumpit","year":"2017","unstructured":"Dumpit, D. Z., & Fernandez, C. J. (2017). Analysis of the use of social media in Higher Education Institutions (HEIs) using the Technology Acceptance Model. International Journal of Educational Technology in Higher Education, 14(1), 5","journal-title":"International Journal of Educational Technology in Higher Education"},{"issue":"4","key":"10550_CR25","doi-asserted-by":"crossref","first-page":"431","DOI":"10.1080\/09639284.2012.673387","volume":"21","author":"K Duncan","year":"2012","unstructured":"Duncan, K., Kenworthy, A., & McNamara, R. (2012). The effect of synchronous and asynchronous participation on students\u2019 performance in on-line accounting courses. Accounting Education, 21(4), 431\u2013449","journal-title":"Accounting Education"},{"key":"10550_CR26","doi-asserted-by":"crossref","unstructured":"Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. In: Sage Publications Sage CA: Los Angeles, CA.","DOI":"10.2307\/3150980"},{"issue":"4","key":"10550_CR27","doi-asserted-by":"crossref","first-page":"353","DOI":"10.1080\/09639284.2019.1586553","volume":"28","author":"A Fortin","year":"2019","unstructured":"Fortin, A., Viger, C., Deslandes, M., Callimaci, A., & Desforges, P. (2019). Accounting students\u2019 choice of blended learning format and its impact on performance and satisfaction. Accounting Education, 28(4), 353\u2013383","journal-title":"Accounting Education"},{"issue":"3","key":"10550_CR28","doi-asserted-by":"publisher","first-page":"430","DOI":"10.1108\/IntR-12-2017-0515","volume":"29","author":"G Franke","year":"2019","unstructured":"Franke, G., & Sarstedt, M. (2019). Heuristics versus statistics in discriminant validity testing: a comparison of four procedures. Internet Research, 29(3), 430\u2013447. https:\/\/doi.org\/10.1108\/IntR-12-2017-0515","journal-title":"Internet Research"},{"issue":"1","key":"10550_CR29","doi-asserted-by":"publisher","first-page":"107","DOI":"10.1108\/JEIM-08-2013-0065","volume":"28","author":"H Gangwar","year":"2015","unstructured":"Gangwar, H., Date, H., & Ramaswamy, R. (2015). Understanding determinants of cloud computing adoption using an integrated TAM-TOE model. Journal of enterprise information management, 28(1), 107\u2013130. https:\/\/doi.org\/10.1108\/JEIM-08-2013-0065","journal-title":"Journal of enterprise information management"},{"issue":"1","key":"10550_CR30","first-page":"47","volume":"4","author":"DR Garrison","year":"2003","unstructured":"Garrison, D. R. (2003). Cognitive presence for effective asynchronous on-line learning: The role of reflective inquiry, self-direction and metacognition. Elements of quality on-line education: Practice and direction, 4(1), 47\u201358","journal-title":"Elements of quality on-line education: Practice and direction"},{"key":"10550_CR31","doi-asserted-by":"crossref","unstructured":"G\u00f3mez-Ramirez, I., Valencia-Arias, A., & Duque, L. (2019). Approach to m-learning acceptance among university students: an integrated model of TPB and TAM. International Review of Research in Open and Distributed Learning, 20(3).","DOI":"10.19173\/irrodl.v20i4.4061"},{"key":"10550_CR32","doi-asserted-by":"publisher","unstructured":"Gruszczynski, L. (2020). The Covid-19 Pandemic and International Trade: Temporary Turbulences or Paradigm Shift? European Journal of Risk Regulation, June 2020, 337 - 342. https:\/\/doi.org\/10.1017\/err.2020.29","DOI":"10.1017\/err.2020.29"},{"key":"10550_CR33","unstructured":"Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage publications."},{"issue":"1","key":"10550_CR34","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1080\/09639284.2018.1501716","volume":"28","author":"A Helfaya","year":"2019","unstructured":"Helfaya, A. (2019). Assessing the use of computer-based assessment-feedback in teaching digital accountants. Accounting Education, 28(1), 69\u201399","journal-title":"Accounting Education"},{"issue":"1","key":"10550_CR35","doi-asserted-by":"crossref","first-page":"115","DOI":"10.1007\/s11747-014-0403-8","volume":"43","author":"J Henseler","year":"2015","unstructured":"Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115\u2013135","journal-title":"Journal of the academy of marketing science"},{"issue":"1","key":"10550_CR36","doi-asserted-by":"publisher","first-page":"54","DOI":"10.1108\/10650740910921564","volume":"26","author":"HM Hsbollah","year":"2009","unstructured":"Hsbollah, H. M. (2009). E-learning adoption: the role of relative advantages, trialability and academic specialisation. Campus-Wide Information Systems, 26(1), 54\u201370. https:\/\/doi.org\/10.1108\/10650740910921564","journal-title":"Campus-Wide Information Systems"},{"key":"10550_CR37","doi-asserted-by":"publisher","unstructured":"Hsbollah, H. M., & Idris, K. M. (2009). E\u2010learning adoption: the role of relative advantages, trialability and academic specialisation. Campus-Wide Information Systems, 26(1). https:\/\/doi.org\/10.1108\/10650740910921564","DOI":"10.1108\/10650740910921564"},{"key":"10550_CR38","doi-asserted-by":"crossref","unstructured":"Hubona, G. S., & Kennick, E. (1996). The influence of external variables on information technology usage behavior. Paper presented at the Proceedings of HICSS-29: 29th Hawaii International Conference on System Sciences.","DOI":"10.1109\/HICSS.1996.495323"},{"issue":"3","key":"10550_CR39","doi-asserted-by":"crossref","first-page":"238","DOI":"10.1016\/j.jaccedu.2014.06.001","volume":"32","author":"RL Humphrey","year":"2014","unstructured":"Humphrey, R. L., & Beard, D. F. (2014). Faculty perceptions of on-line homework software in accounting education. Journal of Accounting Education, 32(3), 238\u2013258","journal-title":"Journal of Accounting Education"},{"issue":"7","key":"10550_CR40","doi-asserted-by":"crossref","first-page":"1","DOI":"10.17705\/1jais.00302","volume":"13","author":"N Kock","year":"2012","unstructured":"Kock, N., & Lynn, G. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for information Systems, 13(7), 1\u201340","journal-title":"Journal of the Association for information Systems"},{"issue":"5","key":"10550_CR41","doi-asserted-by":"crossref","first-page":"445","DOI":"10.1080\/09639284.2019.1588135","volume":"28","author":"A Kotb","year":"2019","unstructured":"Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., & Franklin, E. (2019). Information technology in the British and Irish undergraduate accounting degrees. Accounting Education, 28(5), 445\u2013464","journal-title":"Accounting Education"},{"key":"10550_CR42","first-page":"227","volume-title":"Critical issues in information systems research","author":"TH Kwon","year":"1987","unstructured":"Kwon, T. H., & Zmud, R. W. (1987). Unifying the fragmented models of information systems implementation. Critical issues in information systems research. (pp. 227\u2013251). John Wiley & Sons Inc."},{"issue":"5","key":"10550_CR43","doi-asserted-by":"publisher","first-page":"517","DOI":"10.1108\/14684520610706406","volume":"30","author":"YC Lee","year":"2006","unstructured":"Lee, Y. C. (2006). An empirical investigation into factors influencing the adoption of an e-learning system. On-line information review, 30(5), 517\u2013554. https:\/\/doi.org\/10.1108\/14684520610706406","journal-title":"On-line information review"},{"issue":"3","key":"10550_CR44","doi-asserted-by":"crossref","first-page":"252","DOI":"10.1016\/j.ijinfomgt.2010.07.006","volume":"31","author":"H-F Lin","year":"2011","unstructured":"Lin, H.-F. (2011). An empirical investigation of mobile banking adoption: The effect of innovation attributes and knowledge-based trust. International journal of information management, 31(3), 252\u2013260","journal-title":"International journal of information management"},{"issue":"5","key":"10550_CR45","doi-asserted-by":"crossref","first-page":"498","DOI":"10.1080\/09639284.2013.824198","volume":"22","author":"K Litherland","year":"2013","unstructured":"Litherland, K., Carmichael, P., & Mart\u00ednez-Garc\u00eda, A. (2013). Ontology-based e-assessment for accounting education. Accounting Education, 22(5), 498\u2013501","journal-title":"Accounting Education"},{"issue":"2","key":"10550_CR46","doi-asserted-by":"crossref","first-page":"600","DOI":"10.1016\/j.compedu.2009.09.009","volume":"54","author":"I-F Liu","year":"2010","unstructured":"Liu, I.-F., Chen, M. C., Sun, Y. S., Wible, D., & Kuo, C.-H. (2010). Extending the TAM model to explore the factors that affect Intention to Use an Online Learning Community. Computers & Education, 54(2), 600\u2013610","journal-title":"Computers & Education"},{"issue":"2","key":"10550_CR47","doi-asserted-by":"crossref","first-page":"151","DOI":"10.1080\/06939280600609201","volume":"15","author":"N Love","year":"2006","unstructured":"Love, N., & Fry, N. (2006). Accounting students\u2019 perceptions of a virtual learning environment: Springboard or safety net? Accounting Education: an international journal, 15(2), 151\u2013166","journal-title":"Accounting Education: an international journal"},{"issue":"4","key":"10550_CR48","doi-asserted-by":"publisher","first-page":"327","DOI":"10.1108\/MAJ-05-2013-0877","volume":"29","author":"N Mahzan","year":"2014","unstructured":"Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques. Managerial Auditing Journal, 29(4), 327\u2013349. https:\/\/doi.org\/10.1108\/MAJ-05-2013-0877","journal-title":"Managerial Auditing Journal"},{"issue":"4","key":"10550_CR49","doi-asserted-by":"crossref","first-page":"353","DOI":"10.1016\/j.compedu.2003.08.007","volume":"42","author":"CB Martins","year":"2004","unstructured":"Martins, C. B., Steil, A. V., & Todesco, J. L. (2004). Factors influencing the adoption of the Internet as a teaching tool at foreign language schools. Computers & Education, 42(4), 353\u2013374","journal-title":"Computers & Education"},{"issue":"6","key":"10550_CR50","doi-asserted-by":"crossref","first-page":"832","DOI":"10.1086\/523291","volume":"34","author":"C Mathwick","year":"2008","unstructured":"Mathwick, C., Wiertz, C., & De Ruyter, K. (2008). Social capital production in a virtual P3 community. Journal of consumer research, 34(6), 832\u2013849","journal-title":"Journal of consumer research"},{"key":"10550_CR51","unstructured":"Means, B., Toyama, Y., Murphy, R., Bakia, M., & Jones, K. (2009). Evaluation of evidence-based practices in on-line learning: A meta-analysis and review of on-line learning studies. Retrieved from http:\/\/repository.alt.ac.uk\/id\/eprint\/629"},{"issue":"4","key":"10550_CR52","doi-asserted-by":"crossref","first-page":"217","DOI":"10.1016\/S0378-7206(00)00061-6","volume":"38","author":"J-W Moon","year":"2001","unstructured":"Moon, J.-W., & Kim, Y.-G. (2001). Extending the TAM for a World-Wide-Web context. Information & Management, 38(4), 217\u2013230","journal-title":"Information & Management"},{"issue":"2","key":"10550_CR53","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1016\/j.iheduc.2010.10.001","volume":"14","author":"JL Moore","year":"2011","unstructured":"Moore, J. L., Dickson-Deane, C., & Galyen, K. (2011). e-Learning, on-line learning, and distance learning environments: Are they the same? The Internet and Higher Education, 14(2), 129\u2013135","journal-title":"The Internet and Higher Education"},{"issue":"1","key":"10550_CR54","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1016\/j.sjme.2016.12.001","volume":"21","author":"F Munoz-Leiva","year":"2017","unstructured":"Munoz-Leiva, F., Climent-Climent, S., & Li\u00e9bana-Cabanillas, F. (2017). Determinants of intention to use the mobile banking apps: An extension of the classic TAM model. Spanish Journal of Marketing-ESIC, 21(1), 25\u201338","journal-title":"Spanish Journal of Marketing-ESIC"},{"key":"10550_CR55","unstructured":"Nunnally, J. C. (1994). Psychometric theory 3E: Tata McGraw-hill education."},{"issue":"3","key":"10550_CR56","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1080\/10864415.2003.11044275","volume":"7","author":"PA Pavlou","year":"2003","unstructured":"Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International journal of electronic commerce, 7(3), 101\u2013134","journal-title":"International journal of electronic commerce"},{"issue":"3","key":"10550_CR57","doi-asserted-by":"crossref","first-page":"565","DOI":"10.1007\/s10111-019-00581-4","volume":"22","author":"I Pedrosa","year":"2020","unstructured":"Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology & Work, 22(3), 565\u2013583","journal-title":"Cognition, Technology & Work"},{"issue":"2","key":"10550_CR58","doi-asserted-by":"crossref","first-page":"208","DOI":"10.1080\/09639284.2017.1407248","volume":"27","author":"J Peng","year":"2018","unstructured":"Peng, J., & Abdullah, I. (2018). Building a market simulation to teach business process analysis: Effects of realism on engaged learning. Accounting Education, 27(2), 208\u2013222","journal-title":"Accounting Education"},{"issue":"6","key":"10550_CR59","doi-asserted-by":"crossref","first-page":"587","DOI":"10.1080\/09639284.2010.529639","volume":"19","author":"L Perera","year":"2010","unstructured":"Perera, L., & Richardson, P. (2010). Students\u2019 use of on-line academic resources within a course web site and its relationship with their course performance: An exploratory study. Accounting Education: an international journal, 19(6), 587\u2013600","journal-title":"Accounting Education: an international journal"},{"issue":"3","key":"10550_CR60","doi-asserted-by":"crossref","first-page":"196","DOI":"10.1057\/s41270-019-00058-3","volume":"7","author":"M Sarstedt","year":"2019","unstructured":"Sarstedt, M., & Cheah, J.-H. (2019). Partial least squares structural equation modeling using SmartPLS: a software review. Journal of Marketing Analytics, 7(3), 196\u2013202","journal-title":"Journal of Marketing Analytics"},{"issue":"16","key":"10550_CR61","doi-asserted-by":"crossref","first-page":"3749","DOI":"10.5267\/j.msl.2020.7.037","volume":"10","author":"M Shbail","year":"2020","unstructured":"Shbail, M., & Shbail, A. (2020). Organizational climate, organizational citizenship behaviour and turnover intention: Evidence from Jordan. Management Science Letters, 10(16), 3749\u20133756","journal-title":"Management Science Letters"},{"issue":"2","key":"10550_CR62","doi-asserted-by":"crossref","first-page":"257","DOI":"10.1108\/17471110910964522","volume":"5","author":"FA Simadi","year":"2009","unstructured":"Simadi, F. A., & Nahar, G. S. (2009). Refugees in Jordan: sociological perspective. Social Responsibility Journal, 5(2), 257\u2013264","journal-title":"Social Responsibility Journal"},{"key":"10550_CR63","doi-asserted-by":"crossref","unstructured":"Sullivan, G. M., & Feinn, R. (2012). Using effect size\u2014or why the P value is not enough. Journal of Graduate Medical Education, 4(3), 279\u2013282.","DOI":"10.4300\/JGME-D-12-00156.1"},{"key":"10550_CR64","doi-asserted-by":"crossref","unstructured":"Taylor, S., & Todd, P. (1995). Assessing IT usage: The role of prior experience. MIS quarterly, 561\u2013570.","DOI":"10.2307\/249633"},{"key":"10550_CR65","doi-asserted-by":"publisher","unstructured":"Torsello, M., & Winkler, M. (2020). Coronavirus-infected international business transactions: A preliminary diagnosis. . European Journal of Risk Regulation, June 2020 396 - 401. https:\/\/doi.org\/10.1017\/err.2020.30","DOI":"10.1017\/err.2020.30"},{"key":"10550_CR66","doi-asserted-by":"publisher","unstructured":"Turnbull,\u00a0D.,  Chugh,\u00a0R.,  Luck,\u00a0J.\u00a0(2021). Issues in learning management systems implementation: A comparison of research perspectives between Australia and China Education and Information Technologies 1\u201322 https:\/\/doi.org\/10.1007\/s10639-021-10431-4","DOI":"10.1007\/s10639-021-10431-4"},{"issue":"2","key":"10550_CR67","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1080\/09639284.2020.1737157","volume":"29","author":"S Uwizeyemungu","year":"2020","unstructured":"Uwizeyemungu, S., Bertrand, J., & Poba-Nzaou, P. (2020). Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads. Accounting Education, 29(2), 109\u2013136","journal-title":"Accounting Education"},{"issue":"3","key":"10550_CR68","doi-asserted-by":"crossref","first-page":"451","DOI":"10.1111\/j.1540-5915.1996.tb01822.x","volume":"27","author":"V Venkatesh","year":"1996","unstructured":"Venkatesh, V., & Davis, F. D. (1996). A model of the antecedents of perceived ease of use: Development and test. Decision sciences, 27(3), 451\u2013481","journal-title":"Decision sciences"},{"issue":"2","key":"10550_CR69","doi-asserted-by":"crossref","first-page":"186","DOI":"10.1287\/mnsc.46.2.186.11926","volume":"46","author":"V Venkatesh","year":"2000","unstructured":"Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management science, 46(2), 186\u2013204","journal-title":"Management science"},{"issue":"3","key":"10550_CR70","doi-asserted-by":"crossref","first-page":"425","DOI":"10.2307\/30036540","volume":"27","author":"V Venkatesh","year":"2003","unstructured":"Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 27(3), 425\u2013478","journal-title":"MIS quarterly"},{"issue":"1","key":"10550_CR71","doi-asserted-by":"crossref","first-page":"79","DOI":"10.1007\/s10639-018-9761-z","volume":"24","author":"E Yadegaridehkordi","year":"2019","unstructured":"Yadegaridehkordi, E., Shuib, L., Nilashi, M., & Asadi, S. (2019). Decision to adopt on-line collaborative learning tools in higher education: A case of top Malaysian universities. Education and Information Technologies, 24(1), 79\u2013102","journal-title":"Education and Information Technologies"}],"container-title":["Education and Information Technologies"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10639-021-10550-y.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s10639-021-10550-y\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10639-021-10550-y.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,4,27]],"date-time":"2022-04-27T06:08:37Z","timestamp":1651039717000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s10639-021-10550-y"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,4,26]]},"references-count":71,"journal-issue":{"issue":"6","published-print":{"date-parts":[[2021,11]]}},"alternative-id":["10550"],"URL":"https:\/\/doi.org\/10.1007\/s10639-021-10550-y","relation":{},"ISSN":["1360-2357","1573-7608"],"issn-type":[{"value":"1360-2357","type":"print"},{"value":"1573-7608","type":"electronic"}],"subject":[],"published":{"date-parts":[[2021,4,26]]},"assertion":[{"value":"27 November 2020","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"13 April 2021","order":2,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"26 April 2021","order":3,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"No conflicts of interest or competing interests exist among the researchers.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflicts of interest"}},{"value":"This content has been made available to all.","name":"free","label":"Free to read"}]}}