https://socictopen.socict.org/files/original/06e2de39fe6f61f446bc4fff0038a861.pdf 43afbdefa52d6e1ae0ec39bb0ba00608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model. Creator An entity primarily responsible for making the resource Hashem Alshurafat, Mohannad Obeid Al Shbail, Walid Muhammad Masadeh, Firas Dahmash, Jebreel Mohammad Al-Msiedeen Description An account of the resource Online learning systems in developing countries such as Jordan face many challenges. Universities worldwide have dealt with obstacles in terms of continuing face-to-face education. An online learning system is an indispensable solution for all universities. However, students have not been adequately prepared to use online learning systems. This study examines the factors that impact the use of online learning systems by accounting students in Jordanian public universities. A model combining the critical factors from social capital theory (SCT), the theory of reasoned action (TRA), and the technology acceptance model (TAM) is proposed. Data obtained from 274 students through previously tested and validated questionnaires are used to test students' actual use of the online learning system and to determine the factors that positively or negatively impact the use of this system. As hypothesized, the results show that social trust influences the perceived usefulness and perceived ease of use of online learning. In addition, the perceived usefulness of the online learning system is positively affected by its perceived ease of use and subjective norms. This study finds three significant predictors of attitudes toward use decisions: subjective norms, perceived ease of use, and perceived usefulness. The results are valuable to accounting educators, accounting students, universities, and higher education institutions. Date A point or period of time associated with an event in the lifecycle of the resource 2021 Subject The topic of the resource Universities, Developing Countries, higher education institutions, Online Learning System, Accounting education Identifier An unambiguous reference to the resource within a given context 10.1007/s10639-021-10550-y Source A related resource from which the described resource is derived Education and information technologies