Abstract:

Objective:
In this study we aim to analyze the satisfaction of accounting students with e- learning in a period of confinement due to COVID 19, as well as the influence of technological skills, academic involvement and resistance to change (Affective, Behavioral and Cognitive).

Methodology:
For that purpose, we collect data by applying an online questionnaire to accounting students of Accounting and Administration under graduation at ISCAP. Then we perform a statistical analysis and to further develop the study we use a correlation analysis to evaluate the theoretical model about the factors that determine accounting students’ satisfaction concerning the distance learning in the specific period of COVID 19 pandemic.

Results:
Based on 260 observations, the results suggest that while most students were satisfied with distance learning, they prefer face-to-face learning. The results also show that students' satisfaction with e- learning depends on their technological skills and their academic involvement. In addition, we find that the resistance to change both at the cognitive and affective level, produces a negative effect on the satisfaction of accounting students regarding the distance learning system.

Limitations:
This study is applied to accounting students enrolled in the courses of financial accounting, advanced financial accounting and sectorial accounting, which does not allow generalizing the results to other accounting students.

Practical contributions:
Therefore, this article gives some insight regarding the factors that may enhance the accounting students’ satisfaction regarding the distance learning but adjusting for the specific features of a pandemic.

Keywords:

e-learning, students´ satisfaction, technological skills.