This study focused on the factors affecting the quality / outcome of online learning, which would eventually affect accounting students' perceptions of online learning in universities in Ho Chi Minh City in the age of Industry 4.0. The study used convenience-sampling method with sample size of 992 to collect information from accounting students who were taking online classes at Universities in Ho Chi Minh City on an irregular basis; then, the information was tested using Structural Equa-tion Modelling (SEM). The findings confirmed the appropriateness of the research model. All the information collected, analytical methods, and the results showed the direct relationship between service quality, information quality, system quality, IT skills, students' perceptions and students' awareness of Industry 4.0 with quality of online learning system. Based on the findings, accounting students' perceptions of online learning at universities in Ho Chi Minh City can be improved. Uni-versities in Ho Chi Minh City can use this result and other management methods to implement ef-fective online learning programs that are appropriate and effective for students in the Age of Indus-try 4.0.

With flexible learning, students are actively engaged in their own education and are held to high standards of performance. Online academic courses make it easier for students to receive personalized education because they provide students with more flexibility to concentrate on what is most important to them and give them greater control over their own education. This study’s objective was to investigate whether there is a correlation between how well students succeed in online classes and the extent to which they make use of the schedule and the geographical and resource flexibility offered by such programmes. This article uses a developing approach for predicting and classifying the flexibility in online learning of students who are at risk of failing due to academic and demographic variables. The K-nearest neighbours (KNN) method, the random forest (RF) method, and the logistic regression method were used to categorise the students participating in flexible online learning. The information for the dataset came from Kaggle, and it was gathered for use in testing machine learning. The dataset had a total of 1,875 instances representing 11 different features. Also, accuracy, precision, sensitivity and f-score metrics were applied to evaluate the system. The results show that the RF algorithm has a high accuracy percentage of 85%. The empirical findings demonstrate that students formed distinct patterns of learning time, location and access to knowledge. This suggests that flexibility was used to a significant degree. Patterns in learning time and the availability of learning materials were shown to have a substantial relationship with the accomplishments of the students. Understanding flexibility use habits may help adapt lessons and boost collaboration among similar students.

The main purpose of this study was to investigate students’ academic performance (SAP) before, during, and after the COVID-19 pandemic in face-to-face (F2F) and online learning (OL) instructions. The study also attempted to determine the impact of gender and academic major on students’ academic performance. For the results of semester grade point average (SGPA), the findings of the study showed better SAP in F2F learning as compared to OL learning, while the results of grade point average (GPA) indicated better SAP in OL learning than in F2F learning. The findings supported the stated hypotheses by indicating the positive impact of gender and academic major on SAP in F2F and OL learning, before, during, and after the COVID-19 pandemic. The regression analysis revealed that the demographic variables can predict up to 18% variations in the student’s academic performance. These findings offer valuable insights for practical strategies to improve SAP in F2F and OL learning.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

Educational institutions worldwide are using online learning to provide students with continued education during the COVID-19 pandemic. The main purpose of this paper was to ascertain how facilitating conditions, social media, and ease of use, affect students’ perception towards online learning. During this pandemic, secondary school students were required to participate in full-time online learning. This study included 350 students from three regions in Jordan as a sample, and the results generated from the survey data were analyzed. Policy implications were established in this study to provide guidance to government agencies and schools on how to improve the delivery of online learning. Prospective research paths for future online learning research were suggested as well.

The advancement of the internet and technology encourages the creation of innovations in various industries in Indonesia. Technology is the key determinant of the competitiveness of the 4.0 industrial revolution so that every organization and individual, including educators and students, can achieve many things. Online-based learning systems result in changes in the behavior of Indonesian consumers who choose learning without time and space boundaries. This study aims to determine how hedonic motivation can influence decisions to use online learning services. This research used quantitative analysis through a survey method that is processed using SMART PLS. The results of this study indicate that hedonic motivation will first influence purchase intention and then influence the decision to use services.