How does Identity Theory contribute to the Continuance Use of E-learning: The mediating role of Inertia and moderating role of computer Self-efficacy

Akbari, Morteza; Danesh, Mozhgan; Moumenihelali, Hadi; Rezvani, Azadeh

doi:10.1007/s10639-022-11457-y

Cited by 8 publications

(2 citation statements)

References 131 publications

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“…Thus, the perceived degree of digitalization of auditors is very important to performing highquality audits (Farcane et al, 2022). Self-efficacy is vital for the technology use of auditors (Bauer et al, 2022), because it reflects the person's self-assessment of the capability to apply technologies to accomplish tasks (Akbari et al, 2022). Thus, individuals with high levels of self-efficacy in using technologies are more likely to perform tasks well (Akbari et al, 2022;Chen, 2017).…”

Section: Hypothesesmentioning

confidence: 99%

“…Self-efficacy is vital for the technology use of auditors (Bauer et al, 2022), because it reflects the person's self-assessment of the capability to apply technologies to accomplish tasks (Akbari et al, 2022). Thus, individuals with high levels of self-efficacy in using technologies are more likely to perform tasks well (Akbari et al, 2022;Chen, 2017). According to Salijeni et al (2021), there is practical evidence suggesting that many advanced technologies represent a constraint for auditors and that audit firms should train their auditors to address this concern.…”

Section: Hypothesesmentioning

confidence: 99%

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Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

Baatwah

Al-Ansi

Almoataz

et al. 2023

MAJ

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Purpose The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to obtain audit evidence and ensure appropriate conclusions. In response to these questions, this paper aims to examine how self-efficacy affects the auditors’ effort and performance during COVID-19 and how remote audit proficiency helps them respond to these challenges, as reflected in more effort and high-quality performance. Design/methodology/approach To test the hypotheses, this study used a quantitative approach in which 193 Saudi auditors were surveyed and partial least squares structural equation modeling was used to analyze the data. Findings The authors demonstrated that self-efficacy is positively associated with the perceived audit effort and performance during the COVID-19 crisis. The results also showed that remote audit proficiency plays a significant role during COVID-19 as it can help auditors exert more effort and perform audit activities effectively. This study also found that remote audit mediates the association between self-efficacy and both effort and performance during COVID-19. These results are also asserted under several robust analyses. Originality/value To the best of the authors’ knowledge, these findings provide the first evidence on the effect of COVID-19 on auditors and have implications for both theory and practice.

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Section: Hypothesesmentioning

confidence: 99%

Section: Hypothesesmentioning

confidence: 99%

Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

Baatwah

Al-Ansi

Almoataz

et al. 2023

MAJ

View full text Add to dashboard Cite

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Factors that mediate the success of the use of online platforms to support learning: the view of university teachers

2023

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The goal of this research is to analyze the factors that mediate the success of the use of online learning support platforms, based on the perceptions of a focus group of university professors, with a qualitative methodological approach. The sample consisted of 11 mathematics professors who taught three subjects to 9 240 incoming students, during seven semesters between 2018 and 2021. Through open coding, 17 factors were identified that mediate the success of the online learning support platform. Through axial coding, 5 categories were determined that summarize the relationships between the different factors, namely: obstacles, impediments that teachers must face when teaching; teacher contribution, factors that indicate the added value that teachers find in the classroom from the implementation of online training; student, reception given by students to the online training; reinforcement, factors related to the medium used to develop the online training; platform, factors related to the strategy itself and how to improve it. Finally, through selective coding, it was possible to integrate and redefine the central categories, obtaining as a result an implementation model of the online platform, which can explain and contribute to the success of other similar experiences at the university level.

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Efficiency of higher education financial resource allocation from the perspective of ‘double first-class’ construction: A three-stage global super slacks-based measure analysis

Wang,

Zhang,

Zhao

et al. 2023

Educ Inf Technol

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How does Identity Theory contribute to the Continuance Use of E-learning: The mediating role of Inertia and moderating role of computer Self-efficacy

Cited by 8 publications

References 131 publications

Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

Factors that mediate the success of the use of online platforms to support learning: the view of university teachers

Efficiency of higher education financial resource allocation from the perspective of ‘double first-class’ construction: A three-stage global super slacks-based measure analysis

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