The future of accounting education: continuance intention to use ODL among faculty members

Abu Talib, Shafinaz Lyana and Yahaya, Rusliza (2025) The future of accounting education: continuance intention to use ODL among faculty members. Global Accounting Innovation Showcase (GAIS) 2025 Extended Abstracts, 1: 3. pp. 19-22. ISSN 9786299634003
Abstract

This innovative questionnaire was developed to investigate the factors influencing accounting faculty members' continuance intention to use Open and Distance Learning (ODL) at UiTM. It integrates the Expectation-Confirmation Model (ECM), Technology Acceptance Model (TAM), and Self-Determination Theory (SDT) to evaluate confirmation, perceived usefulness, satisfaction, and techno-screen creators (techno-overload, techno-invasion, techno-insecurity, techno-complexity, and techno-uncertainty). The novelty of this questionnaire lies in its integrated framework, uniquely identifying both positive determinants and stress-related factors that influence continuance intention. Serving as an innovative assessment tool, it provides institutions and policymakers with data-driven insights to strengthen faculty continuance intention in ODL. By offering a structured evaluation of faculty experiences, this questionnaire supports pedagogical innovation and the transformation of accounting education toward a sustainable, technology-driven future.

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