Bambang Sugeng, Ani Wilujeng Suryani
This study uses the theory of planned behaviour to investigate how Indonesian Accounting educators responded to a shift to on-line learning during the height of the Covid-19 pandemic. The study looks specifically at the degree to which educators used this as an opportunity to implement pedagogies that move beyond a content orientation, providing an impetus for increased attention to adaptive/soft-skills elements the literature refers to as ‘21st century learning’. The findings indicate that attitudes toward adoption, subjective norms, and perceived behavioural control all played a significant role in determining Accounting educators’ intentions to adopt twenty-first century learning pedagogical principles in Accounting online learning. Additionally, intention acts as a significant mediator of the indirect effect of these three variables on the adoption of twenty-first century learning in Accounting online learning. The concluding section lists limitations, practical implications, and suggestions for additional research. © 2023 Informa UK Limited, trading as Taylor & Francis Group.
Accounting Department, Universitas Negeri Malang, Malang, Indonesia