Current and exponential developments concerning information and communication technologies have triggered significant shifts in the education area, resulting in individuals being exposed to the new advancement systems such as e-learning. With regards to this issue, the objective of this study was to investigate adoption of e-learning in higher education among undergraduates accounting students. Perceived usefulness and perceived ease of use are the two independent variables tested in this study. The moderating effect of gender differences and self-efficacy on the adoption of e-learning additionally has been examined in this study to fill the gap. All accounting students in UiTM Tapah were selected to be the respondents of the study. In terms of data collection, questionnaires were distributed through an online platform. The findings revealed that perceived usefulness and perceived ease of use have positive and significant associations with e-learning adoption among accounting students. For the moderating relationship, the outcomes of gender differences and self-efficacy were proved to have no moderating effect on the e-learning adoption. Thus, the findings of this study provide some useful implementations to the academic institutions and governing authorities to design further practical and adaptable e-learning approaches to ensure successful implementation of virtual learning for the upcoming years.
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In-Text Citation: (Omar et al., 2022)
To Cite this Article: Omar, N., Shamsudin, S. M., Zamri, N., & Isa, N. S. M. (2022). Exploring the Moderation Effects of Gender Differences and Self-Efficacy in the Adoption of E-Learning Systems. International Journal of Academic Research in Business and Social Sciences. 12(6), 1393– 1405.
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