Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement

Changes in learning models in reaction to the COVID-19 pandemic have a significant impact on how accounting is taught. The objective of this study was to compare the differences in learning outcomes before and during the pandemic. A total of 367 research participants were collecting and the data were analyzed using the Partial Least Square – Structural Equation Modelling approach. Additional testing to control the demographic variable shows that the demographic variable is not a determinant of learning outcome achievement. The results showed that anxiety reduces the ease of use, and external control perception positively affects it. The theoretical implication is that the online learning outcome increases depending on user behavior variables. Technology acceptance variables are a mediation between personality variables and online learning. Other constructions of the TAM model have been empirically proven. The level of achievement before the pandemic is higher than during the pandemic. These results indicate that the implementation of online learning is more effective if it has been prepared from the beginning. The practical implication is to achieve a good outcome. A university must reduce anxiety and increase the positive control of the external perception of each lecturer.