Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery

ABSTRACT

This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the Covid-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing an impetus for increased attention to adaptive/soft-skills elements the literature refers to as ‘21st century learning’. The findings indicate that attitudes toward adoption, subjective norms, and perceived behavioural control all played a significant role in determining Accounting educators’ intentions to adopt twenty-first century learning pedagogical principles in Accounting online learning. Additionally, intention acts as a significant mediator of the indirect effect of these three variables on the adoption of twenty-first century learning in Accounting online learning. The concluding section lists limitations, practical implications, and suggestions for additional research.

KEYWORDS:

• Twenty-first century learning
• Accounting learning
• online learning
• theory of planned behaviour
• soft skills
• adaptive learning

Acknowledgements

With the completion of this research, we would like to express special thanks and gratitude to the Head of Research Institute at Universitas Negeri Malang for his very meaningful support in completing this research project.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Funding

This work was supported by Universitas Negeri Malang [grant number University budget for the year of 2021].