Implementation of E-Learning System Readiness: The Effect of the Cost Readiness on Implementing E-Learning

The primary goal of this research is to examine and analyze the cost readiness factor as it relates to e-learning deployment in Kurdistan. The study will look at the cost efficiency and cost readiness factors that influence the successful adoption of an e-learning system, and propose prospective and long-term solutions that would go a long way toward overcoming cost obstacles in the future. The researchers used a quantitative research method to determine the cost readiness of e-learning implementation. The participants in this study were 516 people from Kurdistan's several private universities. The results demonstrated that cost preparedness has a large predictive value for e-learning and will have a direct positive relationship with it. The survey questions may not necessarily generalize to the greater community of instructors and administrative personnel at private colleges, which is one of the study's limitations.


INTRODUCTION
Many activities, including education, health care, agriculture, business, and military activities (Hameed & Anwar, 2018), have changed as a result of technological advancements. In today's globalized digital world , education, which includes both teaching and learning , is viewed as a critical component for gaining a competitive advantage (Jamal et al. 2021). Individuals and organizations are becoming more knowledge-intensive )in order to acquire a competitive advantage, allowing them to focus more on obtaining and maintaining information in order to obtain a considerable advantage ). To put it another way, technology improves educational standards; to say it another way , learners can be more effective in their learning by using technological equipment . Universities that develop new technologies produce a more efficient learning atmosphere and learning environment ). Since the 1950s, technology has played a significant role in the development of educational standards ). Since 1998, there has been an increase in interest in the use of technology in education ).
Individual connections, as well as connections between individuals and information, are critical , but having the association is insufficient ). In the evolving context (Ali, 2014), technology plays a role in assisting learners in whatever they choose to undertake (Andavar et al. 2020). Technology is flexible (Anwar & Abd Zebari, 2015), sensitive, and easily adjustable according to necessity in this environment , and it no longer decides or constrains the options for action (Anwar & Balcioglu, 2016). Kurdistan universities (Anwar & Climis, 2017), like any other university, will provide an education in which students at all levels benefit from studying in a research environment (Anwar & Ghafoor,2017), resulting in graduates who are well prepared for work, further education, and making a valuable contribution to society (Anwar & Qadir, 2017).
The conventional technique of teaching and learning in the classroom, in which both the teacher and the learner must be physically present in the same room (Anwar & Surarchith, 2015), was used in the past . This is still the most prevalent technique of instruction, and it is used all around the world (Anwar, 2016). However, internet technology appears to have rendered the traditional method of teaching obsolete , and a number of academics have proposed that education through the use of information and communication technology tools, sometimes referred to as e-learning, is the way of the future (Anwar, K., & Louis, 2017). E-learning is defined as the practice of teaching and learning through the use of electronic equipment , such as computers to view interactive learning films, electronic whiteboards for teaching, photo and video editing, and the use of sound during a presentation (Demir et al. 2020). As a result, watching instructive movies (Faraj et al. 2021), manipulating photos/videos, inserting audio for presentations (Hameed & Anwar, 2018), and using an interactive whiteboard are all examples of e-learning system implementations . It is generally supported by computer networks via a variety of channels , including wireless and satellite systems, as well as mobile technology, such as cellular phones, laptops, and other mobile devices (Jamal et al. 2021).

II. RESEARCH PROBLEM AND AIM OF STUDY
Generally, the concept of e-learning is gradually gaining ground in most institutions around the world, some universities have started putting a lot of efforts and resources to embrace the e-learning system, which many scholars believe is the way of the future . Despite this, researchers and other scholars believed that there is still a long way to go in order to actually achieve the level of development in adopting the e-learning system ). There are some potential problems that need to be overcome so as to cross the line in implementing the e-learning system, these problems are but not limited to ): i. High cost of hardware devices and software programs needed to effectively implement the e-learning system; ii. Poor internet access due to high cost which results in lower bandwidth speed; iii. High import tariffs and less price completion; iv. Poor condition of telecommunication infrastructure.
The problems listed above seems to be the cost readiness problem affecting the education sector as a whole; therefore , this study will focus strictly on the cost readiness factor affecting e-learning implementing in private universities in Kurdistan (Andavar et al. 2020).
The main aim of this study is to analyze and investigate cost readiness factor affecting the implementation of e-learning in Kurdistan (Anwar & Abd Zebari, 2015). The research would investigate the cost efficiency factor that affects the successful implementation of the e-learning system, and come up with prospective and sustainable solutions , which would go a long way in overcoming the cost barriers for future implementation (Anwar & Balcioglu, 2016).

III. LITERATURE REVIEW
There are several aspects involved in making decisions; we need to consider Advantages, disadvantages and costs involved (Anwar & Climis, 2017 (Anwar, 2016). Therefore, the objective of the management of costs is to supply to conditions them companies to take decisions finally to increase the competitiveness of the company . Knowledge of costs is important for the survival of companies. Managers need knowledge about the costs of the organization (Anwar, K., & Louis, 2017). However, the organization must ensure that the sales price covers Costs and expenses of the product and that can generate a desired profit margin . A Cost System is the monetary parameterization of the production system of a company (Demir et al. 2020). The Accounting of costs possess is an extreme importance when collecting, processing and to inform how the resources applied in the productive system of goods or services of affect the results of a company (Anwar & Abd Zebari, 2015). For , cost is a sacrifice of resources, expenditure, a launching against the prescription in one determined countable period, generally with the objective of presentation of external financial reports. (Anwar & Balcioglu, 2016), cost is relative expense to or service used the well in the production of other goods or services. As (Anwar & Climis, 2017), the accounting of costs is the branch of the accounting that if destines to produce information for the diverse management levels of an entity, with the intention of assisting the functions of determination of performance, planning and control of the operations and of taking of decisions (Anwar & Ghafoor,2017).

Bayad Jamal Ali et al.
Implementation of e-learning system readiness: Technology can have a mutual relationship with learning. The emergence of recent technologies motive lecturers to leverage and understand these technologies for classroom use (Anwar & Qadir, 2017); simultaneously, the on-theground implementation of those technologies in the classroom will directly impact on how these technologies continue to take shape. Technology is incorporates a large result, not simply on universities, however on the academic community as an entire . Students have the benefit of learning to use technology tools to conduct analysis, to find data or to browse through digital libraries (Anwar & Surarchith, 2015). Technology is in an efficient educational aid. In the current age (Anwar, 2016), it along with its numerous tools and applications has become a lot of integrated within the learning method. This will play a vital role in enhancing this method and creating it active rather than passive  ICT has also impacted the educational access . With the advancement of technologies, schooling is often done anyplace and anytime (Anwar & Surarchith, 2015). An incorporation of ICT in education has additionally played vital roles in getting ready individuals (Anwar, 2016).
The use of ICT in education has revolutionized and remodelled the education sector worldwide and created positive impacts provided on implementation ways are followed . Saekow & Samson, (2011), define utilizing ICT in education includes the uses of technologies that allow students to receive information (Anwar, K., & Louis, 2017), communicate and exchange information with others in an academic environment. Educational systems around the world are getting increasingly pressured to use the new ICT tools to their curriculum to supply students with the information and skills that they have in the twenty first century ). The challenge that educational systems are encountering is a way to rework the curriculum and learning method to supply students with the requisite skills to operate effectively in a very dynamic and endlessly changing environment (Anwar & Abd Zebari, 2015). ICT provides powerful tools that will facilitate in transforming the current isolated, student-centered and text bound classrooms into wealthy, student focused interactive information environments  , or teaching, as well as the creation of learning materials and the delivery of learning content over the internet or other storage devices (Anwar, 2016). Through the use of multimedia resources such as CD-ROMs, video, CDs, hypermedia, computer simulations, interactive whiteboards, and other tools, the responsibility for learning is shifting from the teacher to the student. The transition from teaching to learning has been a huge transformation in education. In fact, we live in a world that is centered on the learner. In his study on the essentials for e-learning, , the institutions in question debate the relevance of e-learning in connection to distance education. He also discussed the significance of e-learning as well as its historical context ( According to (Anwar, 2016), e-learning is flexible and focusing on interaction among lecturers, students and the online environment and on collaborative learning by stating that e-learning is about connecting learners to other learners , lecturers to professional support services and providing platforms for learning ( . Therefore, there is the need to pay close attention to the way the educational sector has been revolutionized by the information technology (IT) through the internet. Similarly (Anwar, 2016), defines e-learning as the type of learning that takes place with the use of computer and its related component . The learning process can be via online, through the internet or offline through CD-ROM and the learning process can be in the form of audio, visual, or audio-visual (Anwar, K., & Louis, 2017). , highlights the concept of e-learning as the use of networked technologies that will enable the learning revolution possible, they stated that e-learning is playing a significant role in changing the way teaching and learning takes place. (Demir et al. 2020) are in agreement with their belief that e-learning provides flexibility for learning process to be accessible to anyone, anytime and anywhere (Faraj et al. 2021). (Hameed & Anwar, 2018), stated that elearning provides a wide range of benefits and opportunities to teachers and learners  Several factors make e-learning attractive to education institution and learners. As an example the provision of the

Bayad Jamal Ali et al.
Implementation of e-learning system readiness: internet implies that e-learning eliminates learning barriers of time and distance, whereas at the same time permitting students to take charge of their learning (Anwar & Climis, 2017). Creating an e-learning experience involves serious commitment to understanding the various options of this and the ways it can be used most advantageously to impact learning (Anwar & Ghafoor,2017). (Anwar & Qadir, 2017)suggested that teaching methods utilized in traditional courses might have to be review if they are not transferable to e-learning environment . Changing work patterns have translated into a lot of course preparation time and skills to run online courses (Anwar & Surarchith, 2015). As a result the perceived increasing employment, mindset and also the lack of skills in some cases has resulted within the reluctance to adopt and uselearning (Anwar, 2016). Students use the e-learning system for their learning purposes and lecturers use it for the purposes of coming up with and teaching courses, delivering materials and observance and administering the students' activates and so on . Students are exposed to the front end while lecturers are at the back end and are expected to be technologically sound enough to handle the system (Anwar, K., & Louis, 2017). Therefore in the implementation process of e-learning system, teaching staff need to be focused clearly as they play a central role in the effectiveness of online delivery and it is not the technology but the instructional implementation of the technology that determines the effects on learning . Changes in education have led to a paradigm shift from lecturers' centeredness to learner centeredness through to subject centeredness (Demir et al. 2020). This means that the lecturers can no longer able to make a decision what to be learnt but rather the interests of the learners do this and confirm how they need to learn it. It is so a learnercontrolled, self-paced, education environment wherever the learners have authority over the convenience access and assessment (Faraj et al. 2021). (Hameed & Anwar, 2018), pointed out three reasons for universities for investment in e-learning. Firstly these technologies increase the quality of course offerings. Secondly they enable courses to be delivered more efficiency and third they provide opportunities to teach new groups of students or existing students in more flexible ways ). Over the past decade, as elsewhere the main reason behind developed countries'' universities increasing investment in this area has been to enhance quality. The Open University invests heavily in e-learning to improve the quality of its distance learning offerings. Imperial college invests in elearning to improve the quality of its campus-based course.
A secondary consideration has been to use opportunities to teach new group of students ).
Research Hypothesis: Cost factor is ready to implement elearning in education sectors.

IV. METHODOLOGY
The study was carried out in private universities in Erbil.
The researchers employed quantitative research method to find the cost readiness in implementing e-learning. Currently there are seven private universities in the Erbil city. The questionnaire was distributed randomly among 700 academic and administrative staffs of private universities. The participants of the present study were 516 participants from different private universities in Kurdistan region of Iraq. The questionnaire included of 15 items of cost readiness and 15 items of e-learning, all items evaluated by using five point Likert scale ranging from 1=Strongly Disagree, 2= Disagree, 3= Neutral, 4= Agree to 5= Strongly Agree. After the completion of data gathering, all data were examined by SPSS to find out cost readiness level of e-learning implementation.  Sig. (2-tailed) .000 N 516 516 **. Correlation is significant at the 0.01 level (2-tailed). Table 2 presents the correlations between the scales using person correlation. Correlations analysis presents the values of the identified correlation tests; the researchers attempted to find the correlation between cost readiness as independent variable and e-learning as dependent variable.

V. DATA ANALYSIS
According to correlation analysis, the researchers found that cost readiness has significant correlation (r=.677 **, p<0.01) with e-learning. Concerning the strength of the linear relationship is moderate between cost readiness and elearning. Regression analysis is analyzing relationships among factors. Y=f(x1, x2…Xc). Regression analysis is to estimate the how Y will influence and change X and predict. In this section the cost readiness as an independent variable and elearning as a dependent variable. The e-learning's overall difference could be measured by its variance. The differences are measured as the sum of the square between participant's forecasted e-learning values and the total mean divided by the number of participants. After division it will clarify variance by the total variance of e-learning, the researchers found that the amount or the number of total difference or variance that is accounted based on regression calculation. The number should vary between 0 -1 and is symbolized by R Square. Table 3 shows the value of R square = .677 this indicates that 68% of total variation in elearning has been explained by cost readiness.  A single regression analysis was used to find the relationship between cost readiness and e-learning. As seen in Table 5 the result of research hypothesis, it was found that the cost readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this indicates that the cost readiness will have a direct positive association with e-learning.

VI. DISCUSSIONS
This section concludes the findings and the analysis based on the research objective and purpose in order to give answer to the research question. The researchers were able to discuss in detail the concept of e-learning, its features and characteristics, the benefits and limitations. Taking into consideration all barriers to E-learning implementation are discovered and within each category of barrier are different critical factors. Research has pointed out critical barriers in e-learning system implementation, which lead to its failure during the implementation process hence negatively or positively affecting the students' achievement.
This study concentrated on cost readiness as one of the critical barrier of implementing E-learning. The research is seeking for not only the cost readiness for implementing elearning rather than whether implementing e-learning achievements are worth the cost (Thompson, 2000). One of the main benefits of implementing e-learning in private universities is to set a channel to achieve graduate degree. One of the essential concerns that private universities should take into consideration is the cost analysis. There are many thoughts and opinions regarding the cost readiness and cost effectiveness during implementing elearning in education sectors. Among different concerns, the vital consideration the education sector utilizes to judge the financial performance of implementing e-learning is cost.
Whether education sectors are ready or not is essential information for additional decisions regarding the implementation of e-learning. This research is significant in that it reminds scholars or education practitioners of the significance of cost readiness of e-learning implementation which became an essential educational form of education field. However, the study is not limited to highlighting the significance of cost readiness of an e-learning implementation. It shows how the cost is ready for an electronic educational program. The finding revealed that private universities' budget and capital are ready for implementing e-learning to enhance students' academic achievement. It was found that the cost readiness has significantly predicted e-learning this indicates that the cost readiness will have a direct positive association with e-learning.

VII. CONCLUSIONS
The study aims to investigate the cost readiness of implementing e-learning in Kurdistan. Many developing countries have implemented e-learning applications to deliver education to students through the Internet. As the population grows, several developing countries' education sectors try to facilitate sophisticated web sites by providing many features to perform in better way to help students.

Bayad Jamal Ali et al.
Implementation of e-learning system readiness: The finding revealed that an increase in readiness of cost should lead to increase in chance of implementing elearning.
The student segment of online education system understands the benefits of the new process in its usefulness, and it is ease of use. The finding is significant for private universities in developing countries that desire to initiate e-learning for the purpose of improving and increasing the access to quality education at reasonable costs. It was found that the cost readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this indicates that the cost readiness will have a direct positive association with e-learning.

VIII. LIMITATIONS
The limitations of this study were that the survey questions may not necessarily generalize the larger population of teachers and administrative staffs of private universities, and the research question is not enough to show a clear association between cost readiness and e-learning implementation. Therefore, to expand and support the findings of the present study, it is recommended that followup studies be conducted, with larger sample size and a broader diversity of the sample groups included in the population.