Purpose The main objective of the study is to investigate the effect of COVID-19 on accounting education in the higher education (public and private universities) in the Gulf Cooperation Council (GCC). Design/methodology/approach The study is explorative in nature conducted with quantitative survey approach and using purposive techniques in collecting data. The sample focuses on the teaching staff at public and private universities in (GCC), Kingdom of Saudi Arabia, United Arab Emirates, Bahrain, Kuwait, Oman and Qatar during the COVID-19. Findings This study presumed to highlight some of the emergent issues faced during the pandemic pertaining the aspects of the COVID-19 and digitizing accounting education and its effect on future direction of digital education. Originality/value To the best of the authors’ knowledge, this study is the first academic paper to study the effect of COVID-19 on accounting education in the higher education in the GCC.

COVID-19 has changed the way we live, communicate and work, as well as altering our feelings. The higher education sector, alongside other sectors, has been severely affected by the pandemic and its serious repercussions. Academic and teaching staff have had to work from home and convert to online teaching, a change which has been met with both negative and positive feelings. The need for new competencies and upskilling, among other challenges, has been encountered. Therefore, the objectives of this study are aligned with exploring the impact of three constructs—self-efficacy, positive feelings and negative feelings—on the performance of academic and teaching staff at public and private universities in Bahrain during the COVID-19 lockdown. Additionally, the impact of self-efficacy on these feelings was explored. A cross-sectional quantitative survey instrument was developed, validated and distributed using 83 valid responses. A two-way approach was followed to evaluate the model using the partial least squares (PLS-SEM) and multi-layer perceptron-artificial neural network (MLP-ANN) techniques. Tests support the validity, reliability and consistency of the measurement scale, as well as the validity of the postulated model. The results revealed a statistically significant relationship between the three constructs and performance. Interestingly, attention is drawn to the impact of self-efficacy on increasing positive feelings and task performance. The impact of self-efficacy on reducing negative feelings is also evident. Analyses of PLS-SEM augmented by MLP-ANN enhanced our understanding of the relationships and gave more support to the use of dual approach analyses in future research. This research adds to COVID-19 global research and the findings increase the knowledge within the literature. The implications of the study’s outcomes should be given attention from higher education authorities and management to raise staff morale and offer training to help sustain performance and mental wellbeing. Lasty, limitations and future directions are discussed.

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Aim/Purpose: This study aims to propose and empirically validate a model and investigates the factors influencing acceptance and use of Software as a Services cloud computing services (SaaS) from individuals’ perspectives utilizing an integrative model of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) with modifications to suit the objective of the study. Background: Even though SaaS cloud computing services has gained the acceptance in its educational and technical aspects, it is still expanding constantly with emerging cloud technologies. Moreover, the individual as an end-user of this technology has not been given the ample attention pertaining to SaaS acceptance and adoption (AUSaaS). Additionally, the higher education sector needs to be probed regarding AUSaaS perception, not only from a managerial stance, but also the individual. Hence, further investigation in all aspects, including the human factor, deserves deeper inspection. Methodology: A quantitative approach with probability multi-stage sampling procedure conducted utilizing survey instrument distributed among students from three public Malaysian universities. The valid collected responses were 289 Bachelor’s degree students. The survey included the demographic part as well as the items to measure the constructs relationships hypothesized. Contribution: The empirical results disclosed the appropriateness of the integrated model in explaining the individual’s attitude (R2 = 57%), the behavior intention (R2 = 64%), and AUSaaS at the university settings (R2 = 50%). Also, the study offers valuable findings and examines new relationships that considered a theoretical contribution with proven empirical results. That is, the subjective norms effect on attitude and AUSaaS is adding empirical evidence of the model hypothesized. Knowing the significance of social effect is important in utilizing it to promote university products and SaaS applications – developed inside the university – through social media networks. Also, the direct effect of perceived usefulness on AUSaaS is another important theoretical contribution the SaaS service providers/higher education institutes should consider in promoting the usefulness of their products/services developed or offered to students/end-users. Additionally, the research contributes to the knowledge of the literature and is considered one of the leading studies on accepting SaaS services and applications as proliferation of studies focus on the general and broad concept of cloud computing. Furthermore, by integrating two theories (i.e., TPB and TAM), the study employed different factors in studying the perceptions towards the acceptance of SaaS services and applications: social factors (i.e., subjective norms), personal capabilities and capacities (i.e., perceived behavioral control), technological factors (i.e., perceived usefulness and perceived ease of use), and attitudinal factors. These factors are the strength of both theories and utilizing them is articulated to unveil the salient factors affecting the acceptance of SaaS services and applications. Findings: A statistically positive significant influence of the main TPB constructs with AUSaaS was revealed. Furthermore, subjective norms (SN) and perceived usefulness (PU) demonstrated prediction ability on AUSaaS. Also, SN proved a statically significant effect on attitude (ATT). Specifically, the main contributors of intention are PU, perceived ease of use, ATT, and perceived behavioral control. Also, the proposed framework is validated empirically and statistically. Recommendation for Researchers: The proposed model is highly recommended to be tested in different settings and cultures. Also, recruiting different respondents with different roles, occupations, and cultures would likely draw more insights of the results obtained in the current research and its generalizability Future Research: Participants from private universities or other educational institutes suggested in future work as the sample here focused only on public sector universities. The model included limited number of variables suggesting that it can be extended in future works with other constructs such as trialability, compatibility, security, risk, privacy, and self-efficacy. Comparison of different ethnic groups, ages, genders, or fields of study in future research would be invaluable to enhance the findings or reveal new insights. Replication of the study in different settings is encouraged.

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