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…

Agency, or the capacity to take intentional actions, is considered one of the primary affordances of virtual reality (VR) for learning. VR is expected to increase learners' agency because it allows for full-body interactivity from a first-person perspective, giving them novel ways of interacting with the digital environment. Yet, agency in…