Technology acceptance models have been used in the higher education context to understand students’ acceptance of various learning technologies. Not only was the use of e-learning technologies heightened during the COVID-19 pandemic, but the shift to predominantly online teaching and learning was abrupt. It has become clear that acceptance of e-learning technology will be crucial for higher education in a post-COVID-19 world. Thus, the purpose of this study was to determine the acceptance of e-learning applications by accounting students at residential universities in South Africa.

The Unified Theory of Acceptance and Use of Technology (UTAUT2) was adapted for this study to examine the relevance of its constructs in understanding students’ intent to use e-learning applications. Accounting students registered at four South African universities completed an electronic questionnaire (n = 1 864). Structural Equation Modelling using the Partial Least Squares method was used to test the hypothesised relationships.

The findings indicate that performance expectancy, social influence, facilitating conditions, and habit have a significant relationship with behavioural intention to use e-learning applications. However, gender, academic performance, and level of study do not have a significant moderating effect on these relationships.

The study reported in this paper contributes to technology acceptance research by testing the UTAUT2 model in a cross-institutional context with a larger sample size than used in similar studies. Furthermore, it has practical value for higher education policymakers, institutions, and lecturers in their attempts to adapt to blended and online learning models.

技术接受模型已用于高等教育环境中，以了解学生对各种学习技术的接受程度。在 COVID-19 大流行期间，不仅电子学习技术的使用得到加强，而且向在线教学和学习为主的转变也是突然的。很明显，接受电子学习技术对于后 COVID-19 世界的高等教育至关重要。因此，本研究的目的是确定南非住宿大学的会计学生对电子学习应用程序的接受程度。

接受和使用技术的统一理论 (UTAUT2) 被改编用于这项研究，以检查其结构在理解学生使用电子学习应用程序的意图方面的相关性。在四所南非大学注册的会计专业学生完成了一份电子问卷（n  = 1 864）。使用偏最小二乘法的结构方程建模被用来检验假设的关系。

研究结果表明，绩效预期、社会影响、促进条件和习惯与使用电子学习应用程序的行为意向有显着关系。然而，性别、学业成绩和学习水平对这些关系没有显着的调节作用。

本文报告的研究通过在跨机构环境中测试 UTAUT2 模型，样本量比类似研究中使用的样本量更大，有助于技术接受度研究。此外，它对高等教育决策者、机构和讲师尝试适应混合和在线学习模式具有实用价值。