A Study of the Relationship of Perceived Ease of Use and Perceived Usefulness to Non-face-to-face Education Service Quality in Accounting Learning

In the modern educational environment, distance learning is gaining more attention, especially in the field of accounting education, and with this change, it is important to understand the impact of the quality of distance learning services on learners' learning experience. This study aims to explore the relationship between the quality of distance learning services and learners' perceived ease of use and usefulness in an accounting learning environment. Therefore, non-face-to-face educational services can be broadly categorized into two types (real-time/non-real-time), but so far, few studies in Korea have compared non-face-to-face educational services by dividing them into non-face-to-face real-time and non-face-to-face non-real-time educational services after Sang-soo, Lee(2004) had analyzed the interaction patterns between face-to-face learning environments and non-face-to-face real-time and non-real-time educational environments. This paper aims to analyze the quality factors that influence students' acceptance and continued use of non-face-to-face educational services. Non-face-to-face education plays an important role in the modern education system, and understanding how students accept and utilize it is essential to improving the learning environment and increasing learner satisfaction. The findings of this study examined the differences in the impact of service quality of virtual real-time and non-real-time education on perceived ease of use and perceived usefulness. Comparing the path coefficients between non-Face-to-Face and non-real-time educational service quality, we found that the effect of additional services on perceived ease and usefulness, the effect of friendliness on perceived usefulness, and the effect of accessibility on perceived ease were higher for non-Face-to-Face educational services than for non-real-time educational services. The implication of this paper is that it analyzed the main factors affecting the quality of non-face-to-face educational services and their acceptance and use by students. This study is expected to make an important contribution to the field of education by revealing which quality factors are important for the effective implementation of non-face-to-face educational services and how students perceive and accept these services.