IDEAS home Printed from https://ideas.repec.org/a/rnd/arimbr/v17y2025i2p51-65.html
   My bibliography  Save this article

Educational Learning Application (ELA): Behavioral Intentions and Motivation Implications of Cost of Capital Formula (COCF) Apps

Author

Listed:
  • Enylina Nordin
  • Wan Shafizah Hussain
  • Hanafiah Hasin
  • Masita Hassan
  • Hamidah Mohd Irpan
  • Muhamad Reduan Abdul Malik

Abstract

This study investigates the impact of using a Cost of Capital Formula (COCF) mobile application on undergraduate accounting students' behavioural intentions and motivation in learning Corporate Finance. Drawing upon the Unified Theory of Acceptance and Use of Technology (UTAUT) and incorporating constructs such as satisfaction, enjoyment, and personal innovativeness, the study assesses how mobile learning tools can enhance engagement and academic performance. A stratified sample of 107 students from a public university in Malacca, Malaysia, was surveyed using a structured questionnaire. Data analysis involved descriptive statistics, correlation analysis, regression analysis, and moderation testing. Results show that satisfaction is the most significant predictor of behavioural intention, followed by enjoyment and facilitating conditions. The gender factor moderates certain effects, particularly in social influence and facilitating conditions. The findings support the integration of digital learning apps in finance education to foster motivation, engagement, and improved learning outcomes.

Suggested Citation

  • Enylina Nordin & Wan Shafizah Hussain & Hanafiah Hasin & Masita Hassan & Hamidah Mohd Irpan & Muhamad Reduan Abdul Malik, 2025. "Educational Learning Application (ELA): Behavioral Intentions and Motivation Implications of Cost of Capital Formula (COCF) Apps," Information Management and Business Review, AMH International, vol. 17(2), pages 51-65.
    • Handle: RePEc:rnd:arimbr:v:17:y:2025:i:2:p:51-65
    DOI: 10.22610/imbr.v17i2(J).4404
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/4404/2965
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/4404
    Download Restriction: no
    File URL: https://libkey.io/10.22610/imbr.v17i2(J).4404?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Marann Byrne & Barbara Flood & Julie Griffin, 2014. "Measuring the Academic Self-Efficacy of First-year Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 407-423, October.
    2. Santiago Criollo-C & Erick Altamirano-Suarez & Lucía Jaramillo-Villacís & Kevin Vidal-Pacheco & Andrea Guerrero-Arias & Sergio Luján-Mora, 2022. "Sustainable Teaching and Learning through a Mobile Application: A Case Study," Sustainability, MDPI, vol. 14(11), pages 1-17, May.
    3. Kyeong-Ouk Jeong, 2022. "Facilitating Sustainable Self-Directed Learning Experience with the Use of Mobile-Assisted Language Learning," Sustainability, MDPI, vol. 14(5), pages 1-13, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kleopatra Nikolopoulou, 2022. "Students’ Mobile Phone Practices for Academic Purposes: Strengthening Post-Pandemic University Digitalization," Sustainability, MDPI, vol. 14(22), pages 1-13, November.
    2. David J. Emerson & Joseph F. Hair & Kenneth J. Smith, 2023. "Psychological Distress, Burnout, and Business Student Turnover: The Role of Resilience as a Coping Mechanism," Research in Higher Education, Springer;Association for Institutional Research, vol. 64(2), pages 228-259, March.
    3. Mahmood Al-Bashayreh & Dmaithan Almajali & Ahmad Altamimi & Ra’ed Masa’deh & Manaf Al-Okaily, 2022. "An Empirical Investigation of Reasons Influencing Student Acceptance and Rejection of Mobile Learning Apps Usage," Sustainability, MDPI, vol. 14(7), pages 1-14, April.
    4. Kleopatra Nikolopoulou, 2023. "Self-Regulated and Mobile-Mediated Learning in Blended Tertiary Education Environments: Student Insights from a Pilot Study," Sustainability, MDPI, vol. 15(16), pages 1-15, August.
    5. Muharman Lubis & Muhammad Azani Hasibuan & Rachmadita Andreswari, 2022. "Satisfaction Measurement in the Blended Learning System of the University: The Literacy Mediated-Discourses (LM-D) Framework," Sustainability, MDPI, vol. 14(19), pages 1-29, October.
    6. Smith, Kenneth J. & Emerson, David J. & Haight, Timothy D. & Mauldin, Shawn & Wood, Bob G., 2019. "An examination of the psychometric properties of the Connor-Davidson Resilience Scale-10 (CD-RISC10) among accounting and business students," Journal of Accounting Education, Elsevier, vol. 47(C), pages 48-62.
    7. Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien, 2024. "Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety," The British Accounting Review, Elsevier, vol. 56(4).
    8. Chelsea Gill & James Todd & Dawn Bennett & Adrian Gepp, 2024. "Exploring the Interplay Between Equity Groups, Mental Health and Perceived Employability Amongst Students at a Public Australian University," Research in Higher Education, Springer;Association for Institutional Research, vol. 65(6), pages 1316-1339, September.
    9. Xi Zhao & Wei Xiao & Jiajia Zhang, 2022. "L2 Motivational Self System, International Posture and the Sustainable Development of L2 Proficiency in the COVID-19 Era: A Case of English Majors in China," Sustainability, MDPI, vol. 14(13), pages 1-15, July.
    10. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    11. Mohammed Alzoraiki & Abd Rahman Ahmad & Ali Ahmed Ateeq & Gehad Mohammed Ahmed Naji & Qais Almaamari & Baligh Ali Hasan Beshr, 2023. "Impact of Teachers’ Commitment to the Relationship between Transformational Leadership and Sustainable Teaching Performance," Sustainability, MDPI, vol. 15(5), pages 1-16, March.
    12. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.
    13. Rouye Pan & Zihan Qin & Lan Zhang & Ligao Lou & Huiju Yu & Junfeng Yang, 2023. "Exploring the impact of intelligent learning tools on students’ independent learning abilities: a PLS-SEM analysis of grade 6 students in China," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
    14. Rustam Shadiev & Xun Wang & Yuliya Halubitskaya & Yueh-Min Huang, 2022. "Enhancing Foreign Language Learning Outcomes and Mitigating Cultural Attributes Inherent in Asian Culture in a Mobile-Assisted Language Learning Environment," Sustainability, MDPI, vol. 14(14), pages 1-17, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arimbr:v:17:y:2025:i:2:p:51-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/imbr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.