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Satoshi Sugahara; Keita Kano; Sumitaka Ushio – Accounting Education, 2024
This study explores the role of the perceived image of accounting in determining key variables that influence high school accounting students' acceptance of using cloud accounting as a new technology. We adopted the technology acceptance model (TAM) as its theoretical framework. High school accounting students enrolled in the 'Kyoto Subaru High…
Descriptors: Foreign Countries, High School Students, Accounting, Student Attitudes