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Article
Publication date: 16 August 2021

Tingting Liu and Suria Zainuddin

This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning…

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Abstract

Purpose

This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19.

Design/methodology/approach

A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory factor analysis, correlation and regression analysis and an independent sample t-test were used for data analysis.

Findings

The results showed that the predictor motivational variables in this study affected the acceptance behaviour of the participants except for perceived ease of use. Moreover, perceived value appeared to be the most influential factor. The results also indicated that postgraduates tend to accept the OCBL more than undergraduates.

Research limitations/implications

As the study participants were from only one public Malaysian university, generalisability is limited. In addition, this study only focussed on accounting students who were already enrolled in blended learning courses. Future studies could expand the population by considering those who have not signed up for such courses. Nevertheless, this study offers many theoretical and practical implications.

Originality/value

This study contributes to the OCBL literature, especially in accounting education, which was affected by the COVID-19 pandemic. It also offers practical suggestions for educational institutions and technology system designers to expand on the usage of OCBL and improve users’ acceptance of it.

Details

Quality Assurance in Education, vol. 29 no. 2/3
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 11 October 2021

Ruzita Jusoh, Yazkhiruni Yahya, Suria Zainuddin and Kaveh Asiaei

Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the…

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Abstract

Purpose

Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness.

Design/methodology/approach

Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia.

Findings

The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance.

Practical implications

As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP.

Originality/value

This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

Details

Meditari Accountancy Research, vol. 31 no. 2
Type: Research Article
ISSN: 2049-372X

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