The Relationship between Adoption and Use of Technology with Mobile Learning in Accounting Students

The purpose of this study was to identify the relationship between adoption and use of technology (UTAUT) on M- learning in accounting students. This research is a descriptive- correlational study and the population is 141 students of accounting in Iran which was selected using simple random sampling. Fagan's (2019) standard questionnaire after validity and reliability was used to measure the variables. Also, the period studied is the academic year 2018-2019. Structural equation analysis and Smart PLS software were also used to test the hypotheses. Findings showed (in 95% confidence level) that there is a positive and significant relationship (80 %) between UTAUT and M- learning. Other Findings also found that between effort expectancy (EE) and M- learning is 67 percentage, between performance expectancy (PE) and M- learning is 31 percentage, between social influences and M- learning is 21 percentage, between motivation and M- learning is 19 percentage There was a significant positive relationship between motivation and EE is 71 percentage and motivation and PE is 73 percentage. Also, there was no significant effect of age and gender on M- learning. Although accounting education research has so far not focused on M- learning implementation, the use of personalized electronic tools such as smartphones for learning is expanding and tailored to current social needs, which enhances student motivation and satisfaction with learning content.