Dwi Ratmono, Ratna Candra Sari, Sony Warsono, Muhammad Ubaidillah, Luqman Mulki Wibowo
The use of virtual reality (VR) for the improvement of learning outcomes for accounting studies is an area in which the research is still limited. Technology-based accounting learning is very important because, currently, the accounting profession is very much affected by rapid technological change which means that it must adapt to remain relevant in the business world. This study aims to examine the role of the mediating effect of task-technology fit (TTF) on the relationship between the use of VR and learning outcomes for accounting studies. This research model states that the use of VR will be able to increase TTF, technology quality and accessibility, and then increase reflective thinking and reduce cognitive overload thereby increasing perceived learning effectiveness (PLE). The hypotheses derived from this model were tested empirically using survey data from 199 users of VR engaged in accounting studies. The data analysis uses partial least squares-structural equation modeling (PLS-SEM), and the results support the hypothesis that TTF mediates the relationship between VR use, learning behavior, and PLE. © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia; Department of Accounting Education, Faculty of Economics, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia; Accountant Professional Education Program, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
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