Factors influencing accounting students in acceptance of e-learning

This study aims to examine and obtain empirical evidence of the influence of variables consisting of System Characteristic (system interactivity, technical support, & screen design) and Individual Differences (subjective norms, internet experience, & computer self-efficacy) on an e-learning acceptance of accounting students at University of Surabaya. This study used data for a period of implementation of e-learning system with 152 observations. The results of this study indicated that in general, the system characteristic has no significant effect on the acceptance of e-learning than individual differences.