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Hyflex learning incorporates technology in teaching and assessments and emphasizes the importance of flexibility especially on accounting courses. This study aims to investigate the relationship between perceived usefulness (PU), perceived ease of use (PEOU) and Internet Accessibility (IA) as moderating effect towards the Acceptance of Hyflex Learning (AHL) among the accounting undergraduates in Perak. There are 174 respondents are collected from both public and private universities in Perak. It is found that PU, PEOU and IA have a significant relationship towards AHL and PU have a significant moderating effect towards AHL instead of PEOU. It is believed that the flexibility of Hyflex learning approach was accepted by the students due to its usefulness and easy to use. The internet accessibility is crucial in ensuring Hyflex learning approach can be supported towards its usefulness. Therefore, this study contributes on the improvement of flexible learning by benefiting the accounting undergraduates and those less fortunate in reducing the education gap in line with the Sustainable Development Growth (SDG) 4 on Quality Education.

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Embracing Hyflex Learning: Exploring the Role of Technology Acceptance Model (TAM) and Internet Accessibility Among Accounting Undergraduates in Perak

  • 章节

  • 发表日期：

    2025年

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  • Mohd Danial Afiq Khamar Tazilah,
  • Che Siti Lazrina Md Lazim,
  • Nur Diyana Ismail,
  • Zulnurhaini Zolkaply,
  • Maisarah Syazwani Othman

摘要

Hyflex learning incorporates technology in teaching and assessments and emphasizes the importance of flexibility especially on accounting courses. This study aims to investigate the relationship between perceived usefulness (PU), perceived ease of use (PEOU) and Internet Accessibility (IA) as moderating effect towards the Acceptance of Hyflex Learning (AHL) among the accounting undergraduates in Perak. There are 174 respondents are collected from both public and private universities in Perak. It is found that PU, PEOU and IA have a significant relationship towards AHL and PU have a significant moderating effect towards AHL instead of PEOU. It is believed that the flexibility of Hyflex learning approach was accepted by the students due to its usefulness and easy to use. The internet accessibility is crucial in ensuring Hyflex learning approach can be supported towards its usefulness. Therefore, this study contributes on the improvement of flexible learning by benefiting the accounting undergraduates and those less fortunate in reducing the education gap in line with the Sustainable Development Growth (SDG) 4 on Quality Education.