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.• 本数据集内容完整，其阐述了新冠疫情（COVID-19 pandemic）期间，约旦境内电子学习系统（e-learning system）的实际使用情况如何受到感知有用性（perceived usefulness）、感知易用性（perceived ease-of-use）、主观规范（subjective norms）、社会信任（social trust）、使用态度与使用意向的影响。 • 本数据集可用于开展不同背景国家或不同新冠疫情阶段下远程教育议题的比较研究，具备较高的科研应用价值。 • 本数据集可基于现有文献整合三大理论，为探索如何激发学生使用电子学习系统的意愿提供理论视角与实践指导。 • 该数据集可作为政策制定者制定电子学习相关战略的参考依据。 • 本数据集的研究结果还有助于提升约旦公立高校的教育管理者与政策制定者对电子学习系统优化工作的认知水平。