Using the Theory of Planned Behaviour to Investigate Indonesian Accounting Educators' Pedagogical Strategies in Online Delivery

Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals

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29

Foreign Countries; Accounting; Teacher Attitudes; COVID-19; Pandemics; School Closing; Online Courses; Intention; Technology Integration; 21st Century Skills; College Faculty; Self Efficacy; Affordances

10.1080/09639284.2023.2168127

0963-9284
1468-4489

This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the COVID-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing an impetus for increased attention to adaptive/soft-skills elements the literature refers to as "21st century learning." The findings indicate that attitudes toward adoption, subjective norms, and perceived behavioural control all played a significant role in determining Accounting educators' intentions to adopt twenty-first century learning pedagogical principles in Accounting online learning. Additionally, intention acts as a significant mediator of the indirect effect of these three variables on the adoption of twenty-first century learning in Accounting online learning. The concluding section lists limitations, practical implications, and suggestions for additional research.

As Provided

2024

EJ1416961