Institutionalizing Social Networks for Collaborative Learning in Accounting Education: Developing Countries Context

Abstract

Despite the importance of social network platforms (SNPs) in collaborative learning, their integration into academic curricula faces various challenges, including accreditation requirements, faculty resistance, and infrastructural issues. Using institutional theory, this study examines how coercive, normative, and mimetic pressures affect SNP integration to enhance collaborative accounting learning. A structured questionnaire, grounded in a conceptual framework, was completed by 116 accounting students and faculty members. The data collected include demographic information and responses to 39 statements rated on a Likert scale related to the five structural constructs in the framework. The data were analyzed with partial least squares structural equation modeling (PLS-SEM) via SmartPLS 3, which provides a rigorous assessment of both measurement and structural models. The findings show that coercive and mimetic pressures significantly influence SNP integration, whereas normative pressures are weak due to deep-rooted pedagogical traditions. On this basis, we recommend policy reforms, faculty development, and mobile-centric infrastructure to facilitate SNP integration. These findings contribute to the ICMET discourse by offering practical strategies to transform accounting education into a more collaborative, inclusive, and future-oriented discipline.