期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：8
页码：318-332
DOI：10.6007/IJARBSS/v10-i8/7541
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The study aimed to examine the perception and the factors influencing the online learning process of non-accounting students in accounting courses. A quantitative approach with a structured questionnaire was used for data collection and it was distributed to the non-accounting undergraduate students who enrolled in two accounting courses; Principles of Accounting and Managerial Accounting in the semester April 2020. The questionnaire consists of four dimensions; learner characteristics, technology and system, interactive application, and instructor characteristics. Of the total of 194 non-accounting undergraduate students, there were 130 respondents participated in the study. Descriptive statistics and statistical inference were accustomed analyse the mean, standard deviation, frequency, and percentage using the Statistical Package for Social Sciences version 25.0. The findings showed that there was a high-level acceptance of the non-accounting students towards learning accounting courses online. Results indicated that the instructor and learner characteristics were the two most significant influential factors of non-accounting students to learn accounting courses on digital platforms. The findings of this study cannot be generalised to other universities due to different environments and situations. Nevertheless, the implications of the study are crucial for instructors, practitioners, and institutions who are within the planning and are currently engaged in offering online learning courses.
