Analysis of students' acceptance of online assessment in an accounting course towards academic integrity using technology acceptance model / Wan Mardyatul Miza Wan Tahir and Ja’izah Abdul Jabar

Globally, the education industry has been disrupted by COVID-19's unprecedented challenge. Most countries, including Malaysia, have replaced face-to-face teaching and learning processes with technology via e-learning. As such, the adoption of online assessment methods was essential, which has revolutionised the way students are evaluated in academic environments. Concurrently, the issue of academic integrity has become a significant concern due to the ease of online access. Hence, utilising the technology acceptance model (TAM), this paper investigated perceptions of non-accounting students who enrol in accounting courses engaged in online assessments towards academic integrity. A Likert scale survey was being utilised, and the hypotheses were tested using SmartPLS on a sample of 150 students. The results show that the proposed TAM model could predict the acceptance of students using online assessment, which positively affects their academic integrity.