SPOC adoption in accounting course among Indonesian undergraduate students: A case study

This research aims to determine the factors that affect behavioral intention of Indonesian university students to use Small Private Online Course (SPOC) for accounting learning. This research applies the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach and a quantitative method, by analyzing 42 undergraduate students in accounting course in an Indonesian university (STIMIK ESQ), using Smart PLS 3.0. The findings show that hedonic motivation has a significant effect to behavioral intention of SPOC adoption in accounting learning. The gender and experience were proposed as moderator variables, but the findings did not support this role. This may provide a new perspective on how SPOC being adopted in accounting course by undergraduate students in Indonesia.