Mobile learning has become a common experience in higher education and in the professional workforce. However, the readiness of accounting students to engage in such learning appears to be weaker than in other disciplines. Therefore, this study set out to identify the factors affecting accounting students’ behavioural intention (BI) to accept mobile learning. The participants of this study were 358 accounting students of public universities in Malaysia. The study was anchored in the unified theory of acceptance and use of technology 2 (UTAUT2) (Venkatesh, Thong & Xu, 2012), which has been employed by researchers in various research areas such as mobile payments, e-learning, mobile banking, and online shopping. The study revealed that habits have the most influence on accounting students’ intention to adopt mobile learning through an investigation of technology acceptance in the domain of mobile learning. From the perspective of universities, the study posits that consistent usage of mobile learning could be encouraged through processes to nurture students’ habits when using mobile learning system as a tool to complete tasks. Findings provide a reference for the future UTAUT2 and mobile learning related studies.

中文翻译：

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习惯和享乐动机是马来西亚高等教育学生对移动学习行为的最大影响

移动学习已成为高等教育和专业人才的普遍经验。但是，会计专业学生从事此类学习的意愿似乎较其他学科弱。因此，本研究着手确定影响会计专业学生接受移动学习的行为意图（BI）的因素。这项研究的参与者是马来西亚公立大学的358名会计专业学生。该研究基于技术2（UTAUT2）的接受和使用的统一理论（Venkatesh，Thong＆Xu，2012年），该技术已被研究人员广泛应用于移动支付，电子学习，移动银行，和在线购物。研究表明，通过对移动学习领域的技术接受度进行调查，习惯对会计专业学生采用移动学习的意图影响最大。从大学的角度来看，该研究认为，当使用移动学习系统作为完成任务的工具时，可以通过培养学生习惯的过程来鼓励一致使用移动学习。研究结果为将来的UTAUT2和与移动学习相关的研究提供了参考。