Effectiveness of behaviorist learning theory in COVID-19 e-Learning settings: Focusing accounting in higher education arena

This study examines accounting students’ intentions to use a university online learning environment using the Behaviorist philosophy of learning and the application recognition paradigm/Technology Acceptance Model (TAM). As a result, the aim of this research is to see how the Behaviorist Hypothesis of Learning can be combined with the Technology Adoption Paradigm to forecast and clarify accounting students’ willingness to use an online learning framework.