Factors that interfere with the behavioral intention of using remote classes by Accounting Sciences Course Students of Paraná State Public institutions

• Autor(a) principal: Goncalves, Michele
• Data de Publicação: 2022
• Outros Autores: dos Anjos, Edenise Aparecida, Costa, Flaviano
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3293
• topic: TAM Model; Accounting Sciences; Pandemic; Remote Classes; Modelo TAM; Ciências contábeis; Pandemia; Aulas Remotas

The objective of this study is to verify the factors that interfere with the behavioral intention of using the classes in the remote modality by the Accounting Sciences Course Students of Paraná State Public Universities. The research was carried out through the quantitative approach and the structural equation modeling technique was used for data analysis (SEM). Technology Acceptance Model (TAM) was used as the basis, and the sample consisted of 292 respondents. The results of the study point out that the students perceived the usefulness and importance of the classes in remote modality using digital technologies, and that previous knowledge of technologies contributed positively to the ease of use perception. It was also possible to verify that the students found no difficulty accessing the classes in the environment provided by the IHE. Finally, despite all the challenges of the pandemic period and the emergency adoption of the remote classes modality, the Paraná  State IHEs managed to continue with the school activities, overcoming great difficulties at a time of great uncertainty, and that the students understand that such changes were necessary, even if they didn't happen exactly as they would like to. The findings of this research are expected to contribute positively to the formulation of crisis coping strategies by the IHEs as well as to the planning of institutional virtual platforms.