Salleh, N.A., Zaini, N., Ibrahim, M., Hasan, H.C. and Rahman, R.A. 2026. FRICTION OVER FUNCTION: WHY PERCEIVED EASE OF USE OVERRIDES PERCEIVED USEFULNESS IN ACCOUNTING VIDEO-BASED LEARNING. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES). 8, 29 (Sep. 2026), 2083–2099. DOI:https://doi.org/10.35631/AIJBES.829119.