Academic Dishonesty and E-Learning Dilemma: Conceptual Insight and Implication for Accounting Educators

Technological developments have changed the face of learning at various levels of education with the evolution
of E-learning-based learning. Specifically, during the Corona Virus Disease-19 (COVID-19) pandemic, the
dimensions of distance and time are no longer a problem. Still, E-learning cannot necessarily replace the function
of social interaction, especially for moral education. This presents a dilemma in ensuring that practical moral
activities occur during E-learning lectures, which affects their preferences to continue adapting and adopting
various E-learning platforms in carrying out their pedagogical and professional tasks. The development of the E�learning dilemma research model for Accounting lecturers is also based on relevant empirical studies. It shows
that lecturers' understanding of the seriousness of Academic Dishonesty (AD) problems and the imposition of
sanctions for AD actions has a direct and indirect effect on the dilemma of adopting E-learning and preferences
for sustainable use of E-learning.