FRICTION OVER FUNCTION: WHY PERCEIVED EASE OF USE OVERRIDES PERCEIVED USEFULNESS IN ACCOUNTING VIDEO-BASED LEARNING

Abstract

This study examines the factors associated with the actual use of video-based lectures (VBL) among undergraduate accounting students at a Malaysian public university. Guided by the Technology Acceptance Model (TAM), the study investigates the effects of Perceived Ease of Use (PEU) and Perceived Usefulness (PU) on students’ actual use of VBL. Although previous studies have examined technology acceptance and video-based learning, much of the literature has focused on behavioural intention rather than students’ reported actual usage, particularly in accounting education. A quantitative research design was employed using a structured, self-administered questionnaire distributed through non-probability sampling to 111 undergraduate accounting students. The proposed model was assessed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships between PEU, PU, and actual VBL usage. The results indicate that Perceived Ease of Use has a significant positive effect on the actual usage of VBL. In contrast, Perceived Usefulness does not significantly influence actual usage. These findings suggest that students are more likely to adopt VBL when the platform is easy to navigate and requires minimal effort, whereas perceived instructional benefits alone are insufficient to encourage regular use.