Interaction Effects of Situational Context on the Acceptance Behaviour and the Conscientiousness Trait towards Intention to Adopt: Educational Technology Experience in Tertiary Accounting Education

The findings of this study reveal that it is unlikely for the interaction effects of situational context, namely educational technology experience (EXP), training frequency (TF), voluntariness (VOL), and class size (CSIZE), to influence accounting educators' intention to adopt educational technology. The original Technology Acceptance Model (TAM), which has been modified numerous times, is still relevant, especially for developing countries since their educational technology penetration is still very low. Conscientiousness trait from the Big Five Personality Model was applied in this study to measure intention as a powerful factor associated with the nature of individuals involved in the accounting profession. Measuring the factors from the individual perspective adds insight into the extant literature since past studies focused on organisational factors and student as the subject. The current study also overcomes the issue of stagnation in the accounting literature, specifically in the field of educational technology. Furthermore, this paper contributes by offering a good indication of using Structural Equation Modelling in the study, especially in the area of accounting and education, and using the most current reporting requirement for information system research.