Virtual reality and perceived learning effectiveness in accounting studies: the mediating role of task-technology fit

Figures & data

Figure 1. Research model.

Figure 2. Waterfall stages.

Figure 3. PLS-SEM structural model results.

Table 1. Reliability and validity test results.

Variables	Composite reliability	Cronbach alpha	AVE
Virtual reality	0.951	0.939	0.735
Technology quality	0.930	0.905	0.728
Technology accessibility	0.930	0.887	0.815
Task-technology fit	0.937	0.899	0.832
Cognitive overload	0.735	0.712	0.501
Reflective thinking	0.930	0.900	0.769
Perceived learning effectiveness	0.972	0.969	0.728

Table 2. Loading factors.

		VR	TQ	TA	TTF	CO	RT	PLE	p-value
VR	VR_1	0.766	−0.186	0.226	0.087	−0.037	0.259	−0.268	<.001
	VR_2	0.894	0.049	0.057	−0.037	0.024	0.038	−0.051	<.001
	VR_3	0.880	0.029	−0.030	−0.147	0.065	−0.020	0.189	<.001
	VR_4	0.891	0.030	−0.044	0.125	0.140	−0.161	−0.035	<.001
	VR_5	0.909	0.063	0.059	0.132	0.206	−0.196	0.069	<.001
	VR_6	0.842	−0.122	−0.174	0.031	−0.162	0.118	0.098	<.001
	VR_7	0.809	0.114	−0.081	−0.199	−0.279	0.010	−0.037	<.001
TQ	TQ1	0.027	0.773	−0.378	0.253	0.034	−0.083	−0.178	<.001
	TQ2	0.016	0.861	−0.137	−0.208	0.053	−0.309	0.127	<.001
	TQ3	−0.041	0.910	0.075	−0.025	−0.054	0.133	−0.026	<.001
	TQ4	−0.171	0.905	0.027	0.099	0.008	0.215	−0.119	<.001
	TQ5	0.108	0.706	0.102	0.104	0.035	0.029	−0.234	<.001
	TQ6	0.196	0.808	0.392	−0.104	−0.037	0.019	0.198	<.001
TA	TA1	−0.235	0.237	0.881	−0.169	0.011	−0.274	0.064	<.001
	TA2	0.079	−0.326	0.924	0.114	−0.040	0.002	0.106	<.001
	TA3	0.149	0.102	0.903	0.048	0.030	0.265	−0.171	<.001
TTF	TTF1	−0.075	0.027	−0.077	0.919	0.013	0.195	−0.190	<.001
	TTF2	0.186	−0.282	0.168	0.888	−0.005	0.020	0.191	<.001
	TTF3	−0.103	0.242	−0.084	0.929	−0.009	−0.211	0.005	<.001
CO	CO1	−0.124	0.169	1.178	−0.382	0.633	−0.713	0.255	<.001
	CO2	0.124	−0.169	−1.178	0.382	0.633	0.713	−0.255	<.001
RT	RT1	−0.100	−0.263	−0.008	0.209	0.002	0.854	−0.241	<.001
	RT2	0.122	−0.479	−0.240	0.369	−0.019	0.909	0.029	<.001
	RT3	0.075	0.535	0.265	−0.450	0.027	0.841	−0.088	<.001
	RT4	−0.097	0.232	0.003	−0.150	−0.008	0.902	0.281	<.001
PLE	PLE1	−0.085	0.169	−0.121	0.122	0.067	0.051	0.860	<.001
	PLE2	0.032	0.056	−0.056	0.018	0.046	0.079	0.889	<.001
	PLE3	−0.019	0.024	0.306	−0.136	−0.056	−0.254	0.908	<.001
	PLE4	0.064	−0.142	0.091	−0.205	−0.030	0.212	0.895	<.001
	PLE5	0.037	0.147	0.147	−0.196	0.010	0.026	0.897	<.001
	PLE6	−0.110	0.198	0.189	0.032	−0.067	−0.286	0.874	<.001
	PLE7	0.033	0.297	−0.385	0.084	−0.077	0.089	0.818	<.001
	PLE8	0.153	0.004	−0.328	0.198	−0.048	−0.060	0.825	<.001
	PLE9	−0.188	0.768	−0.297	0.280	0.219	−0.572	0.709	<.001
	PLE10	−0.050	−0.211	0.096	−0.098	0.008	−0.029	0.867	<.001
	PLE11	−0.072	−0.305	−0.017	−0.087	0.052	0.459	0.849	<.001
	PLE12	−0.044	−0.322	0.018	0.061	−0.073	−0.014	0.860	<.001
	PLE13	0.230	−0.567	0.255	0.010	−0.016	0.224	0.822	<.001

Table 3. Discriminant validity test results.

	VR	TQ	TA	TTF	CO	RT	PLE
VR	0.857	0.688	0.603	0.622	−0.210	0.640	0.659
TQ	0.688	0.853	0.773	0.809	−0.353	0.851	0.744
TA	0.603	0.773	0.903	0.792	−0.426	0.811	0.799
TTF	0.622	0.809	0.792	0.912	−0.400	0.798	0.753
CO	−0.210	−0.353	−0.426	−0.400	0.633	−0.347	−0.393
RT	0.640	0.851	0.811	0.798	−0.347	0.877	0.811
PLE	0.659	0.744	0.799	0.753	−0.393	0.811	0.853

Table 4. Model fit indices.

Fit indicators	Results	p-values	Criteria
Average Path Coefficient (APC)	0.368	P < .001	P < .05
Average R-Square (ARS)	0.569	P < .001	P < .05
Average Adjusted R-Square (AARS)	0.565	P < .001	P < .05
Average Full Collinearity VIF (AFVIF)	3.639		≤ 5.0
Tenenhaus GoF (GoF)	0.638		≥ 0.10
Statistical suppression ratio (SSR)	1.000		≥ 0.70
Q-squared (Q^2):
Technology quality	0.715		> 0.00
Technology accessibility	0.658
Task technology fit	0.394
Cognitive overload	0.209
Reflective thinking	0.803
Perceived leaning effectiveness	0.697

Figure 3 presents the results of testing the PLS-SEM structural model.

Note: * significant at 0.05 alpha.

Table 5. Path coefficients and p-values results.

Hypothesized paths	Coefficient	p-value	Effect size	Conclusion
VR → TQ	0.298	<.001	0.206	H1 is supported
VR → TA	0.196	.002	0.119	H2 is supported
VR → TTF	0.628	<.001	0.394	H3 is supported
TTF → TQ	0.628	<.001	0.512	H4 is supported
TTF → TA	0.677	<.001	0.539	H5 is supported
TQ → RT	0.494	<.001	0.424	H6 is supported
TA → RT	0.298	<.001	0.244	H7 is supported
TTF → RT	0.170	.007	0.136	H8 is supported
RT → PLE	0.763	<.001	0.627	H9 is supported
TQ → CO	0.081	.124	0.031	H10 is not supported
TA → CO	−0.294	<.001	0.130	H11 is supported
TTF → CO	−0.113	.053	0.047	H12 is supported
CO → PLE	−0.148	.016	0.068	H13 is supported

Table 6. Results of testing the mediating effect of TTF.

Structural paths	Coefficient	p-value	Conclusion
Panel A: Indirect effect
1. VR → TTF → CO → PLE	−0.148	.016	Significant
2. VR → TTF → RT → PLE	0.512	<.001	Significant
3. VR → TTF → TQ → CO → PLE	−0.093	.067	Not Significant
4. VR → TTF → TQ → RT→ PLE	0.322	<.001	Significant
5. VR → TTF → TA → CO → PLE	−0.104	<.043	Significant
6. VR → TTF → TA → RT→ PLE	0.312	<.001	Significant
Panel B: Direct effect
VR → PLE	0.247	<.001	Partial mediation

Table

Variables	Indicators
Virtual reality	The realism of the 3D images motivates me to learn. The smooth changes of images make learning more motivating and learning. The realism of the 3D images helps to enhance my understanding. The ability to change the view position of the 3D objects allows me to learn better. The ability to change the view position of the 3D objects makes learning more motivating and interesting. The ability to manipulate the objects (e.g: pick up, cut, change the size) within the virtual environment makes learning more motivating and interesting. The ability to manipulate the objects in real time helps to enhance my understanding.
Technology quality	Using the virtual reality-based e-learning system will enhance my perceived learning effectiveness. Using the virtual reality-based e-learning system will give me greater control over learning. I will find the virtual reality-based e-learning system to be useful in my learning. Using the virtual reality-based e-learning system will enable me to improve my performance in study. Using the virtual reality-based e-learning system will enable me to increase my productivity in study. Using the virtual reality-based e-learning system will make it easier to study.
Technology accessibility	Interacting with the virtual reality-based e-learning system will not require a lot of my mental effort. I will find the virtual reality-based e-learning system to be ease to use. My interaction with the virtual reality-based e-learning system will be clear and understandable.
Task-technology fit	I think that using e-learning with virtual reality will be well suited for the way I like to improve my achievement. E-learning with virtual reality will be a good medium to provide the way I like to improve my achievement. I think that using E-learning with virtual reality will be a good way to improve my achievement.
Reflective thinking	I will be able to reflect on how I learn. I will be able to link new knowledge with my previous knowledge and experiences when learning through virtual reality. I will be able to become a better learner when learning through virtual reality. I will be able to reflect on my own understanding when learning through virtual reality.
Cognitive overload	Using VR is boring Interacting with VR-based teaching doesn’t require much mental effort on my part
Perceived learning effectiveness	I will be more interested to learn the topics. I will learn a lot of factual information in the topic. I will gain a good understanding of the basic concepts of the materials. I will learn to identify the main and important issues of the topics. I will be interested and stimulated to learn more. I will be able to summarize and conclude what I learn. The learning activities will be meaningful. What I learn, I can apply in real context. With VR, this activity really increased my understanding of the formulas discussed With VR, instructions and/or explanations during activities, are very unclear With VR, instructions and/or explanations in learning are very ineffective With VR, this activity really increased my understanding of the topics covered With VR, this activity really increased my understanding of concepts and definitions

Data availability statement

The datasets used and/or analyzed during the current study are available from the corresponding author on reasonable request.