Factors affecting learning effectiveness in the context of using learning management system (LMS): An empirical study at Universities in Vietnam

Early studies have shown that more than 90% of universities in the United States and about 95% of training organizations in the UK have applied LMS in teaching and learning. In particular, with the impact of the COVID-19 pandemic, the implementation of online learning and teaching management platforms at universities worldwide, including in developing countries, has increased significantly. After COVID-19 was controlled, the need for online learning and teaching grew steadily with a strong increase in blended programs. In order to provide empirical results on factors affecting learning effectiveness in the context of using LMS - a leading online learning management platform, the study uses primary data collected from accounting and auditing students at universities in Vietnam. The findings show that software quality, instructor quality, ease of use, level of commitment, and learning frequency all have an impact on the learning performance and effectiveness of students. The results are the basis to help parties (training organizations, students, lecturers) apply LMS to improve the effectiveness of the learning and training process.