Exploring the Nexus of Distance Learning Satisfaction: Perspectives from Accounting Students in Serbian Public Universities During the Pandemic

Amid the COVID-19 pandemic, teachers globally transitioned to distance learning, presenting significant challenges, particularly in developing countries. In that sense, the study investigates the usefulness and satisfaction (US) of distance learning (DL) among accounting students in Serbian public universities during the COVID-19 pandemic. The research focuses on three key factors affecting perceived US derived from existing literature, including teaching process quality (TPQ), technical qualities of distance learning platforms (TQ), and compatibility with social and pandemic conditions (CSPC). The developed theoretical model is predominantly based on the user satisfaction model. Data from 373 surveyed students, gathered through a validated questionnaire, underwent analysis using the partial least squares structural equation model (PLS-SEM). Results reveal that CSPC and TPQ significantly impact the US, whereas TQ has a minor and statistically insignificant effect. The R2 value indicates these three constructs explain a significant portion of the variance for the US, with moderate effects of CSPC and TPQ and a small effect of TQ, indicated by f2 values. Moreover, the model is found to be significantly predictive, according to the Q2 value. Besides theoretical implications, the study suggests important practical implications for university management, emphasizing regular student surveys, continuous improvement of DL systems, and effective and continuous teacher training as the vital measures for enhancing teaching quality. Improving TPQ and TQ also impacts the Serbian economy by fostering workforce development, enhancing digital transformation, stimulating telecommunication industry growth, driving digital information sector development, attracting investment and innovation, boosting global competitiveness, and promoting lifelong learning.