Table 3 Results of model validity and...

Table 3

Results of model validity and reliability tests

Construct	Items	Outer loadings	VIF	Cronbach alpha	Composite reliability	(AVE)
Human factors	HF1	0.827	2.069	0.843	0.887	0.612
	HF2	0.718	1.825
	HF3	0.716	1.864
	HF4	0.699	1.668
	HF5	0.832	1.909
Economic and technological factors	ETF1	0.844	2.253	0.879	0.911	0.673
	ETF2	0.843	2.342
	ETF3	0.801	2.258
	ETF4	0.780	1.961
	ETF5	0.661	2.199
Cultural and social factors	CSF1	0.622	1.399	0.805	0.825	0.517
	CSF2	0.707	1.534
	CSF3	0.858	2.006
	CSF4	0.606	1.324
	CSF5	0.699	1.541
The development of cloud-based accounting education	DCBAE1	0.495	1.408	0.813	0.837	0.509
	DCBAE2	0.490	1.775
	DCBAE3	0.761	1.798
	DCBAE4	0.790	1.304
	DCBAE5	0.810	1.273
Students' academic performance	SAP1	0.394	1.267	0.821	0.701	0.502
	SAP2	0.503	1.269
	SAP3	0.722	1.251
	SAP4	0.709	1.270
	SAP5	0.699	1.230

Construct	Items	Outer loadings	VIF	Cronbach alpha	Composite reliability	(AVE)
Human factors	HF1	0.827	2.069	0.843	0.887	0.612
	HF2	0.718	1.825
	HF3	0.716	1.864
	HF4	0.699	1.668
	HF5	0.832	1.909
Economic and technological factors	ETF1	0.844	2.253	0.879	0.911	0.673
	ETF2	0.843	2.342
	ETF3	0.801	2.258
	ETF4	0.780	1.961
	ETF5	0.661	2.199
Cultural and social factors	CSF1	0.622	1.399	0.805	0.825	0.517
	CSF2	0.707	1.534
	CSF3	0.858	2.006
	CSF4	0.606	1.324
	CSF5	0.699	1.541
The development of cloud-based accounting education	DCBAE1	0.495	1.408	0.813	0.837	0.509
	DCBAE2	0.490	1.775
	DCBAE3	0.761	1.798
	DCBAE4	0.790	1.304
	DCBAE5	0.810	1.273
Students' academic performance	SAP1	0.394	1.267	0.821	0.701	0.502
	SAP2	0.503	1.269
	SAP3	0.722	1.251
	SAP4	0.709	1.270
	SAP5	0.699	1.230

Note(s): HF = Human factors, ETF = Economic and technological factors, CSF = Cultural and social factors, DCBAE = The development of cloud-based accounting education and SAP = Students' academic performance

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