Qualitative analysis on technology acceptance model of accounting faculty perceptions of virtual accounting coursework

Due to the health implications of the COVID-19 pandemic on mass gatherings and the rising number of prospective applicants seeking university education, most universities have instituted measures to successfully compete for students with interest in pursuing accounting education virtually. This paper, thus, aimed at eliciting the opinions of accounting faculty on virtual accounting coursework. This study adopted a qualitative analysis study design and exploratory approach. Unstructured interview was adopted to collect data from accounting faculty using purposive and convenient sampling techniques. The study reported among other things that, accounting faculty have a divided opinion on whether virtual accounting coursework adopted during the period of the pandemic was interactive enough and offered sufficient pedagogical content, and the adoption of virtual education as a means of addressing the increasing number of students' enrolment for university education. The implications of the results are discussed. This study has complemented the extant literature by soliciting the opinion of accounting faculty on the effectiveness of virtual accounting coursework.