Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery

Bambang Sugeng and Ani Wilujeng Suryani

Accounting Education, 2024, vol. 33, issue 2, 164-192

Abstract: 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.

Date: 2024
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DOI: 10.1080/09639284.2023.2168127

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