Lecturers' adoption to use the online Learning Management System (LMS): Empirical evidence from TAM2 model for Vietnam

Abstract

Online training has been a common form of training all over the world for many years ago; however, it is only a side choice alongside offline training. Not only students but also lecturers prefer offline training to online training. However, in some cases of force majeure, specifically the nCov-19 flu pandemic, online training is considered the best way to teach. This study is based on the Technology Acceptance Model 2 (TAM2) to learn about the lecturers' adoption of using the learning management system (LMS) at universities in Vietnam. Mixed research methods are used to achieve the research objectives. Online group discussions, as well as online surveys, were conducted to collect data to analyze and test the hypotheses as well as the theoretical model. The results of the study are similar to the conclusions of TAM2. Thereby, the study proposes managerial implications to improve the lecturers' adoption.

The effect of e-local tax return usage towards local tax compliance

“…If the taxpayers think that e-Local Tax Return can do its task well, then it can increase their trust that e-Local Tax Return has usefulness. Previous research conducted by Khoa et al (2020) found that output quality has a positive effect on perceived usefulness, while research by Ebnehoseini et al (2020) and Primasari et al (2017) found that output quality has not to effect on perceived usefulness. H1 : Subjective norm gives a positive effect on perceived usefulness.…”

“…The intention to continue using electronic applications is directly by the perceived usefulness and satisfaction, and then the satisfaction was affected by the confirmation and perceived usefulness, while the confirmation affects the perceived usefulness (Kholid et al, 2018). When there is the assurance of the easy use of the system, it can increase the trust that the system has usefulness (Aji et al, 2020;Bhattarai & Maharjan, 2020;Choi & Park, 2020;Khoa et al, 2020;Primasari et al, 2017;Rana & Dwivedi, 2015;Roy, 2017;Sumardi & Andreani, 2021;Usman et al, 2020). This study supposes that e-Local Tax Return is easily used to increase the assurance that e-Local Tax Return has usefulness, as it can increase efficiency, effectivity, and work productivity because the tax reporting can be conducted anywhere/everywhere.…”

“…Approval of important others can increase the assurance of taxpayers to believe that e-Local Tax Return has usefulness. Research being conducted by Aji et al (2020), Ebnehoseini et al (2020), Khoa et al (2020), Putra and Osman (2019), Roy (2017), and Usman et al (2020) found that subjective norm has a positive influence on perceived usefulness, while research by Marakarkandy et al (2017) and Primasari et al (2017) found that subjective norm has not to influence on perceived usefulness.…”

“…Perceived usefulness is an individual assurance that believes that system usage can increase its performance productivity or job performance (Khoa et al, 2020). Perceived usefulness can be interpreted as how far an individual believed that using the system can increase productivity and performance (Usman et al, 2020).…”

“…-Easy to learn e-local tax return -Easy to use e-local tax return -Feature/view of e-local tax return is clear and easy to be understood -Easy to adapt with e-local tax return -Easy to be skilled in using e-local tax return -Generally, e-local tax return is easy to use (Khoa et al, 2020;Mpinganjira, 2015) Perceived usefulness Perceived usefulness is taxpayer's belief that elocal tax return has usefulness for them.…”