| Summary: | E-learning has been a trend of higher education. Accounting students need to know
how to apply flexible learning methods as they are required to study and practise in
a technological environment. Nevertheless, studies on e-learning based on cloud
computing for accounting students in Vietnam are still limited. This study aims to
find out factors affecting the behavioral intention, the direct influence of habits, the
beneficiary motivation, and the favorable conditions for the acceptance of using e-
learning based on cloud computing. By using data collected from a survey of 696
students and applying the theory of adopting extended UTAUT model, the
estimation results from the linear structure models show that there are six
determinants of accounting students’ behavioral intention, in which the
performance expectancy has the strongest impact, followed by effort expectancy,
price value, facilitating conditions, hedonic motivation, and social influence.
Additionally, our findings suggest that despite not affecting the behavioral intention
to use e-learning, habits directly impact the application. The hedonic motivation
and the facilitating conditions are found to have direct and significant impacts on
the use of e-learning based on cloud computing.
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