The Acceptance of Blended Learning System Among Accounting Lecturers: An Empirical Study Based on Technology Acceptance Model


One of the recent teaching approaches is blended learning that many universities have adopted. The first versions of Technology Acceptance Model (TAM) has been utilized to recognize the Acceptance of blended Learning among the accounting lecturers in teaching the accounting courses using two internal beliefs namely perceived ease of use and perceived usefulness, and to predict accounting lecturers’ attitudes towards blended learning, and the effect of their attitudes on their behavior intensions to use blended learning.The sample of this study was (74) lecturers of (6) public and private university at Duhok governorate / Kurdistan region of Iraq that are already implementing blended learning system. The data were obtained by distributing questionnaires online to accounting lecturers on their respective universities. The originality of this study stems from the scarcity of studies dealing with the assessing of the acceptance of blended Learning Among faculty members in the context of Kurdistan region of Iraq. The results of the study provides fresh insights to the context of the benefits of blended learning in are valuable to accounting lecturer, accounting students, and universities.The results showed that perceived ease of use, perceived usefulness and attitudes towards using are key determinants of behavior intentions towards using blended learning in teaching accounting courses. Based on the results, In light of the study conclusions, the researchers recommend that the university’s administrative leaders must solve the problems and reduce the obstacles and difficulties facing the lecturers and students, especially those related to the provision of effective internet, computers and modern software. The implications, limitations, are discussed, and suggestions for future research are made.