The current COVID-19 pandemic has changed education systems in most countries: some have shut down whilst others, especially in the higher education sector, have introduced electronic/distance learning systems, such as Blackboard platforms. The current study aimed to identify and test the factors that influence accounting students’ and faculty members’ Blackboard platform use during the pandemic. The Unified Theory of Acceptance and Use of Technology (UTAUT) model was extended and modified by adding four new variables: perceived risk, mobility, self-efficacy and self-managed learning. This was done to generate an understanding of people’s usage traits. This is the main contribution of the article: the extension of UTAUT in this context and the consideration of online learning in a pandemic environment situation. Pandemics oppose sustainability from numerous contexts. Measures which counteract sustainability risks associated with pandemics, such as use of technology, are critical risk management instruments and are, thus, important for consideration. Through an online survey, the data was gathered from accounting students and faculty staff in an accounting department at Jazan University, Saudi Arabia. Structural equation modelling (SEM) was used to analyse the data and examine the hypotheses. This study confirmed the hypotheses concerning the influence of the Blackboard platform on mobility, self-efficacy and self-managed learning. This article contributes to the existing UTAUT model by extending our understanding of the influence of factors to use Blackboard platforms. Moreover, the results have practical implications for policymakers, practitioners, online learning product providers and teaching staff looking to develop efficient strategies concerning learning-related information technologies.

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