A Study on the Relationship between Perceived Ease of Use, Perceived Usefulness, Satisfaction and Intention to Continue Use of Non-face-to-face Education Service in Accounting Learning

This study investigates the relationship between perceived ease of use, perceived usefulness, satisfaction, and the intention to continue using non-face-to-face educational services in accounting learning. The significance of understanding these factors has grown due to the increased reliance on contactless education services following the COVID-19 pandemic. The study aims to provide insights that can help improve the quality and effectiveness of these educational services. Next, the research involved the analysis of data collected from 476 university students who had experience using non-face-to-face accounting education services. A Structural Equation Model (SEM) was employed to examine the relationships between the variables of interest, namely perceived ease of use, perceived usefulness, satisfaction, and intention to continue use. As a result, the study's findings indicate that perceived ease of use has a positive influence on perceived usefulness, which significantly impacts user satisfaction. Furthermore, both perceived ease of use and perceived usefulness are directly related to the students' satisfaction with the contactless educational services. High levels of satisfaction were also shown to strongly predict the intention to continue using these educational services. Finally, these results suggest that improving the perceived ease of use and usefulness of contactless education services is crucial for enhancing student satisfaction and promoting continued use. Educational service providers should focus on creating user-friendly interfaces, providing high-quality educational content, and implementing effective support systems. These efforts are essential for improving the overall learning experience and ensuring the long-term success of non-face-to-face educational services.