Technological acceptance of brazilian and peruvian students to digital collaboration platforms in the post-pandemic
Abstract
Objective: To identify the similarities and differences in the factorial structures of technological acceptance between Brazilian and Peruvian accounting students in the post-pandemic, anchored in the Technology Acceptance Model (TAM).
Method: Descriptive and quantitative, it was based on data collection with online application of a questionnaire to students of the Accounting Sciences Course of a Brazilian HEI and a Peruvian HEI, totaling 334 respondents. In addition to Structural Equation Modeling, descriptive analysis with T-test was used.
Originality/Relevance: Using the TAM Model, the research is relevant when analyzing the technological acceptance of students in accounting sciences in Brazil and Peru. The originality is given by the pandemic context and its teaching adaptations.
Results: Similarities were found between the perceived ease of use (PEOU) of the PDC and its positive effect on the Perceived Usefulness (UP), in addition, interactivity and cost-effectiveness as key factors in the students' attitude.
Theoretical/Methodological/Practical Contributions: The research contributes methodologically by approaching and applying the model in the context of Latin America, expanding the questions used and statistically analyzing the data, corroborating the findings in the literature review.
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References
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