Factors affecting Accounting and Auditing student perception of their learning experience through Facebook groups

Abstract

Effective learning methods are always a matter of concern for many students. Especially with today's technological innovation, traditional teaching methods need to be accompanied by a self-study method applying digital transformation information technology. A large number of social networks have helped people access many useful information sources. Among them, Facebook is one of the most popular social media . Besides, Facebook is also gradually being applied in learning for young people through communities, pages, etc. So, in this research, we seek to find out why Accountancy students are increasingly adopting Facebook groups in their learning and are aware of the benefits of experiences from joining a Facebook community. This article applies a quantitative approach using an individual questionnaire survey. Data collected from 365 students in accounting, auditing and other disciplines, is analyzed by SMART PLS software. To check the reliability and validity of the measurement model, SEM is performed. With arguments belonging to human behavioral psychology, technology-related models, the article has made important hypotheses. The results show that Community Identity (CI) is an important factor in shaping intentions to use facebook groups as a learning tool; students tend to be influenced by Community Identity (CI) to join virtual network communities. This study also provides evidence of the strong effect of Purpose (P) on Student Perception (SP). In addition, Facilitating Conditions (FC) has a significant direct effect on SP which means we can enhance user experience by improving Facilitating Conditions (FC) of Facebook groups. The contributions of this research paper are important and necessary for both lecturers and students in the field of accounting and auditing in particular and of UEH in general when we are living in the era of digital transformation: Facebook groups can be used as an alternate learning tool for LMS in the university course.