Dataset of factors influencing on using e-learning system among Jordanian accounting students during COVID-19 pandemic

• The data is uses full because it describes how perceived usefulness, perceived ease-of-use, subjective norms, social trust, attitude and intention to use e-learning system can impact the actual usage of e-learning system in Jordan during the COVID-19 pandemic.
• Useful dataset for further comparing researches on distance learning issues among countries with diverse contexts or different stages of the COVID-19 pandemic.
• The data will provide insights and guidance on how to encourage the using of e-learning system among the students by integrating three theories based on the current literature.
• The dataset can be serve as a reference source for policy makers in making strategies for e-learning.
• The results of this dataset also contribute to enhancing educational leaders’ and policymakers’ awareness in Jordanian government universities in improving the e-learning system.