FACTORS AFFECTING ONLINE ACCOUNTING EDUCATION DURING THE COVID-19 PANDEMIC

Online education programs in developing countries have numerous challenges. Universities all over the globe have dealt with challenges to maintaining in-person instruction. All universities need to implement an online learning method. Students have not received enough preparation for using online learning platforms, though the pandemic break out. The current study attempts to design a research framework for exploring factors affecting how accounting students in Vietnam's public universities use online learning platforms. The theory of reasoned action (TRA), the technological acceptance model (TAM), and the social capital theory (SCT) are all combined into the research model.