Correlational analysis of readiness, satisfaction and barrier factors related to e-learning

E-learning has become increasingly common and important in higher education. While e-learning offers many benefits such as accessibility, diversity and flexibility, it also brings many difficulties such as communication problems, technological problems, isolation, distraction and disengagement. This situation brings the phenomenon of satisfaction with the e-learning system to the forefront. Satisfaction in e-learning environments can be affected by many factors. Some factors may increase or decrease satisfaction For example, it can be said that students with a positive attitude towards digital technologies and high technology knowledge can adapt to e-learning more easily. Similarly, in the literature accessed, there are studies indicating that e-learning readiness affects satisfaction. In addition, some researchers emphasize that the challenges posed by e-learning may be related to students' readiness for e-learning and students' satisfaction with e-learning. In this context, the main purpose of the research is to determine the moderating effect of e-learning barrier on the effect of e-learning readiness levels of accounting students on e-learning satisfaction. The population of the research consists of undergraduate and associate degree students who are continuing their education at Elazığ Fırat University, Faculty of Economics and Administrative Units (İ.İ.B.F) and Vocational School of Social Sciences and who have taken accounting courses with e-learning at least twice. The sample consists of 420 randomly selected students representing the population. The data obtained through the questionnaire method were analyzed with the SPSS-22 program. In the analysis of the data; descriptive statistics, validity (factor) and reliability (cronbach alpha) analysis, Independent t-test, one-way analysis of variance (Anova), correlation analysis, regression analysis and Hayes Process Macro methods for regulatory effect model were used. In the study, it was found that the perception level of e-learning readiness of accounting students (β=31,407: p<0,05) had a significant positive effect on e-learning satisfaction variable. In addition, in the study, it was determined that the perception level of e-learning barriers of accounting students (β= -0,275: p<0,05) had a significant negative effect on the e-learning satisfaction variable. On the other hand, it was concluded that e-learning readiness perception levels of accounting students did not have a significant effect on e-learning barrier. In the study, it was found that e-learning barrier had a moderating effect on the effect of e-learning readiness on e-learning satisfaction.When the effects of e-learning barrier on low level satisfaction, medium level satisfaction and high level satisfaction were examined, it was found that there was a significant positive relationship between e-learning readiness and e-learning satisfaction at an effect level of 0.288 in the case of low level e-learning barrier. In the case of medium level e-learning barrier, there is a significant positive relationship between readiness and e-learning satisfaction at an effect level of 0,170. However, in the case of high level of e-learning barrier, it was concluded that there was no significant relationship between e-learning readiness and e-learning satisfaction. As a result, it was determined that as the level of e-learning disability increases, the positive effect of e-learning readiness level on e-learning satisfaction will decrease. In addition, it was concluded that the perception levels of e-learning readiness were high, but the perception levels of e-learning barriers and e-learning satisfaction were medium.