Abstract:

The developments in information and communication technologies continue to have a significant impact on every field of social life. Education is one of the areas affected by these developments. As a result of the developments in information and communication technologies, universities having the obligation to make changes in academic and management concepts, they have revealed practices of distance learning by integrating these technologies with higher education. The aim of this study is to identify the factors that influence accounting academics’ acceptance of remote learning practices in accounting education within the framework of the Technology Admission Model (TKM). The findings obtained from the analysis of the data set created through an survey from 78 accounting academics to test the relationships between the variables of the Technology Admission Model, support the theory. According to these findings, a) the statistically meaningful and positive effect of the perceived utility variable on accounting academic attitudes and behavioral intentions towards the use of remote learning practices; b) the perceived utility variable has a statistically meaningful and positive effect on accounting academic attitudes towards the use of remote learning practices; and c) as a result, the perceived use attitudes have a statistically meaningful and positive effect on their behavioral intentions.