Abstract:
Purpose: The purpose of this research article is to examine aspects of structural contingent
variables from the users side and the providers side of e-learning in accounting education. To
explore and to develop insights on how it can be applied to the changing ways of communication
of today in the new normal era. Design/methodology/approach: We conducted research on e learning users through 359 (three hundred and fifty nine) students in the accounting department.
By using path analysis to obtain measurement results from 2 (two) structural equations. Findings:
From the expectations of students as users of e-contingent learning, it showed, first, the
significance of engagement within regulatory compliance as the only one aspect that can be
used as an antecedent to predict the implementation of the contingent e-learning. Second, aspects
namely relevant learning teaching methods, and OBE curriculum base play a role in predicting
the achievement of learning outcomes effectiveness. Meanwhile for the implementation of
contingent e-learning towards effectiveness learning outcomes, showed there was no directly
relationship. Originality: This research provides insight and contribution to support the
accounting education process that takes place in the new normal era after the Covid-19 crisis.
Where effective communication leads to the achievement of effective learning outcomes is
explained by the contingent theory as technology role for contingent e-learning model for
accounting education in the accounting department.
