EXPLORING TASK‑TECHNOLOGY FIT AND ATTITUDE TOWARDS USE IN VIDEO‑BASED LEARNING ADOPTION: EVIDENCE FROM MALAYSIAN HIGHER EDUCATION
DOI:
https://doi.org/10.35631/AIJBES.829059Keywords:
Actual Use, Higher Education, Task-Technology Fit, University Students, Video-Based LearningAbstract
This study examined the determinants of actual use of Video Based Learning by undergraduate accounting students. Technology Acceptance Model (TAM) and Task-Technology Fit (TTF) theory were employed to test whether Attitude towards Use (representing students’ favourable evaluation of VBL) and TTF (representing VBL-video tools fit with accounting tasks) predicted the actual use of video-based learning. This study adopted a survey design and collected data from 111 Malaysian accounting students in a public university. The data were analysed via Partial Least Squares Structural Equation Modelling (PLS-SEM). Both Attitude towards Use (β = 0.250, t = 2.189, p = 0.029) and TTF (β = 0.641, t = 5.765, p < 0.001) had significant positive effects on actual use of VBL. TTF had the largest estimated effect (f² = 0.550), compared with the smaller effect of Attitude towards Use (f² = 0.084). The overall variance explained by this study was 72.9% (R² = 0.729). Overall, this study provided a key contribution to educational technology literature, by incorporating students’ attitudinal acceptance and task-technology compatibility to explain actual use of video-based learning in accounting education. The findings suggested that educators and instructional designers should ensure VBL resources are aligned with accounting learning tasks and foster favourable attitude towards their use.
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