Innovative Virtual Reality Teaching for the Sustainable Development of Vocational High School Students: A Case Study of Hair Braiding

Abstract

This study combines the “flow theory” and the “extended technology acceptance model” (ETAM) to explore the perceived utility and sustainable development impact of virtual reality (VR) immersive learning in the hairdressing course of vocational schools. The research subjects were 1200 students from three vocational schools in Chiayi and Tainan, Taiwan. Data analysis was performed using SPSS 22.0 and Smart PLS 3. The main findings are as follows: (1) Model validation shows that vocational school students’ acceptance of VR learning is significantly affected by perceived usefulness (PU) and perceived ease of use (PE), and both positively affect attitude towards use (ATU). (2) Flow theory (FLOW) not only directly improves students’ usage attitude and behavioral intention (BI), but also partially mediates the relationship between PU/PE and ATU, indicating that immersion is the core factor driving learning motivation. (3) VR technology reduces the consumption of physical resources (such as wig models), meets the United Nations SDG 4 (quality education), SDG 9 (industrial innovation), and SDG 12 (responsible consumption) goals, and is cost-effective. (4) Students’ feedback pointed out that VR teaching stimulates creativity and independent learning, but it needs to be combined with traditional demonstration teaching to strengthen technical details.

1. Introduction

1.1. Research Background and Motivation

In recent years, virtual reality (VR) technology in education has become increasingly widespread, especially in vocational education. VR can provide students with a more immersive and interactive learning experience [1,2,3]. Currently, most studies focus on the application of VR in STEM education or medical simulation training, while research in vocational education, especially hairdressing skills training, is still limited. This study is suitable to fill this gap.

Traditional hairdressing education relies on physical teaching and demonstration but is limited by teaching resources, uneven learning opportunities, and the accessibility of on-site operations. VR technology can provide students with a more flexible learning model, allowing learners to practice repeatedly in a virtual environment, enhance their skill mastery, and reduce resource consumption and operational risks in the learning process. This not only improves learning efficiency but also meets the United Nations Sustainable Development Goals (SDGs) regarding quality education (SDG 4), industrial innovation (SDG 9), and responsible consumption and production (SDG 12).

Based on flow theory and the extended technology acceptance model (ETAM), this study explores the learning behavior and attitude of vocational high school (VHS) students in a VR immersive learning environment. It analyzes how VR technology can promote the sustainable development of vocational education, reduce the waste of learning resources, and enhance environmental awareness, further filling the research gap in this field.

1.2. Research Objectives

• To verify the perceived effectiveness and feasibility of VR immersive learning in hairdressing courses through the extended technology acceptance model (ETAM).
• To explore how VR immersive learning affects students’ perceived usefulness, perceived ease of use, attitude to use, flow experience, and behavioral intention.
• To analyze students’ learning feedback after participating in the course and explore how VR learning can promote the sustainable development of VHS hairdressing innovation teaching, reduce the waste of learning resources, and narrow the urban–rural gap.

2. Literature Review

To achieve the research objectives, the researchers reviewed and analyzed domestic and international academic journals, seminar articles, and relevant textbooks to establish a theoretical foundation for the latent research variables. For the convenience of readers, this section is organized into the following six parts: (1) Virtual Reality, (2) Combination of VR and Immersive Learning, (3) Application of Flow Theory, (4) Evolution of the Technology Acceptance Model (TAM), (5) Improvements to the Extended Technology Acceptance Model (ETAM), and (6) VR Technology and Sustainable Development.

2.1. Virtual Reality

Virtual reality (VR) technology utilizes computer simulations, which require a headset and controllers, to create an immersive experience for users [2,3]. According to Jetter et al. (2020) [4], VR designers can quickly experience the spaces and interactions they envision through this simulation technology. VR can also be accessed using simple wearable devices that display images on mobile phones, making it a more economical alternative to large-scale computer simulation equipment [5,6]. Smutny (2022) [7] analyzed the development trends of VR and noted that it has a wide range of applications in areas such as nature, medicine, art, and education. Consequently, combining wearable devices and VR has become the most popular mode, with many applications available for free. Miguel-Alonso et al. (2023) [8] designed a virtual natural environment to explore individuals’ cognitive performance in VR. Their research revealed that exposure to the virtual environment significantly improved cognitive performance, positive emotions, and the sense of presence compared to a control environment. Liao et al. (2025) [9] employed a quasi-experimental method to study the integration of VR in art education at high schools in Taiwan. Their findings indicated that VR significantly enhanced students’ participation, exploration, and creativity, effectively combining art with environmental knowledge. Given these findings, the researchers were interested in determining whether applying VR technology in vocational high school (VHS) hairdressing skills training could yield similar results.

2.2. Combination of VR and Immersive Learning

Virtual reality (VR), combined with technology education, enables students to learn exclusively through VR technology components without direct exposure to real-life situations or the opportunity to explore related knowledge through practical actions [10]. As science and technology rapidly advance, the demand for technological elements in vocational high school (VHS) courses is becoming increasingly urgent. Numerous studies have demonstrated that VHS technology courses enhance innovation quality by integrating these technological elements [11,12,13]. One innovative course is the fashionable hair braiding class, which incorporates various techniques and offers an immersive learning experience through VR [14,15]. The researchers in this project have designed an immersive learning package based on VR concepts, allowing students to observe from multiple perspectives, practice repeatedly, and receive instant feedback in a simulated hairdressing environment. This study explores whether VR-based immersive learning can achieve outcomes similar to those in previous academic studies.

2.3. Application of Flow Theory

Csíkszentmihályi (1990) [16] proposed flow theory, which describes a psychological state of consciousness known as “flow”. In this state, individuals experience deep enjoyment, creativity, full engagement, and optimal experiences [17,18]. Recent studies have demonstrated that virtual reality (VR) can enhance immersion, boosting creativity [19,20]. The immersive experience of VR in sports significantly impacts achieving a flow state and enhancing user satisfaction [21]. Users’ satisfaction with high-tech media content can increase when they enter a flow state during an immersive VR experience [22]. Huang et al. (2023) [23] explored the use of VR in promoting surfing skills. Their findings suggest that flow theory can effectively predict learners’ attitude to use and behavioral intention when learning to surf. By integrating flow theory with VR applications, learners can fully immerse themselves in their learning environment, minimize distractions, enjoy the process, and improve learning outcomes. Based on these insights, this study incorporates the latent variables of flow theory into the traditional technology acceptance model (TAM) to construct a novel extended technology acceptance model (ETAM). The study aims to explore the effects of VR immersive learning on VHS students in a hair weaving skills course.

2.4. Evolution of the Technology Acceptance Model (TAM)

After Fred Davis proposed the technology acceptance model (TAM) in 1989, many researchers utilized this model to explain perceptions of product applications across various high-tech fields. The four key attitudinal variables in TAM are perceived usefulness (PU), perceived ease of use (PE), attitude to use (ATU), and behavioral intention (BI) [24,25]. Over the past three decades, TAM has been extensively applied to assess the perceived usefulness of information systems in corporate environments, e-commerce, social media, healthcare, and educational institutions. Figure 1 illustrates the theoretical framework of TAM. With the rapid advancement of science and technology, digitalization has increasingly integrated into people’s lives. Silva (2015) [26] noted that TAM is the most influential theoretical model for studying the acceptance of high-tech products and has been empirically validated as effective. TAM can predict whether learners will accept and utilize high-tech products.

2.5. Improvements to the Extended Technology Acceptance Model (ETAM)

The literature review in the previous section highlights that the technology acceptance model (TAM), developed by Fred Davis in 1989, spans thirty years. However, its original structure has some limitations that require further modification for practical application [28,29,30]. For instance, Zhang et al. (2022) [31] introduced the “perceived fun” variable to understand better the “usage intention” behind the adoption of high-tech products. Moreover, Al-Adwan et al. (2023) [32] expanded the model by including variables such as “personal innovation in the IT field”, “perceived fun”, and “perceived cyber risk” to investigate immersive learning in higher education courses. The findings from their research indicate that these enhancements yielded positive results.

Flow theory, which was discussed in the previous section, is often used to describe the satisfaction and pleasure that users experience while engaging with high-tech products [16,23]. However, the researchers involved in this project believe that the personal experience associated with high-tech products may only be closely related to flow theory. Unfortunately, there is still limited research on flow theory, and relevant studies that could provide evidence are scarce. This study aims to strengthen the integration of flow theory into an ETAM model. We have chosen this extended model over other theoretical frameworks, such as UTAUT2, because previous research has highlighted how flow theory, when combined with the hedonic variable, can expand the dimensions of the technology acceptance model (TAM) to foster an attitude of happiness and satisfaction [21]. These studies have shown that using flow theory to enhance TAM effectively increases the explanatory power of both attitude to use and behavioral intention. Additionally, Huang et al. (2023) [23] discovered that incorporating flow theory into TAM can significantly reduce external distractions experienced by users during the virtual reality (VR) learning experience. This incorporation also enables participants to enjoy a more engaging experience. Overall, research supports the idea that expanding the traditional TAM framework with flow theory can enhance learners’ interest and effectiveness when interacting with various technological products.

2.6. VR Technology and Sustainable Development

Recently, virtual reality (VR) technology has emerged as a powerful tool for enhancing learning efficiency and promoting environmental sustainability. While current research primarily focuses on its applications in the STEM fields, there is less exploration of VR’s potential in vocational education, such as hairdressing [17,18]. This study seeks to fill that gap. As the global community increasingly emphasizes the sustainable development goals (SDGs), the application of VR in education is recognized as an essential strategy for achieving sustainable environmental, social, and economic development. In vocational education, VR technology can offer a more environmentally conscious teaching model while reducing reliance on physical resources. Traditional hairdressing education requires disposable consumables, such as wig models and accessories, which are costly and often become waste after use, putting additional strain on the environment. By utilizing VR technology, students can repeatedly practice and simulate various hair styling techniques within a virtual environment, eliminating the need for physical materials. This digital learning approach not only lowers teaching costs but also significantly minimizes resource waste, aligning with the objectives of SDG 12 (responsible consumption and production) [33].

From a social sustainability perspective, VR technology can also enhance educational equity, particularly in remote areas with limited resources or among disadvantaged groups. While traditional hairdressing education demands substantial equipment and materials (often a significant challenge for under-resourced schools), this study employs simple VR glasses made from paper, considerably reducing equipment costs. Using VR, students can repeatedly engage with educational content, allowing them to learn and practice without incurring high expenses. The widespread adoption of this innovative learning model could help bridge the urban–rural education gap, promote a fair distribution of educational resources, and support the goals of SDG 4 (quality education).

3. Research Methods

This study employed quantitative statistical methods to analyze data, utilizing SPSS 22.0 and Smart PLS 3 for the statistical analysis. PLS, which stands for Partial Least Squares, is a statistical technique used for structural equation modeling. This approach is particularly effective for identifying or constructing predictive models, especially in analyzing causal relationships between latent variables. It is considered superior to traditional linear structural relationship models and has been cited in over 2500 academic journals, earning recognition from scholars and experts [34]. To address the limitations of quantitative research analysis, qualitative interviews were also conducted to gather opinions and suggestions from students after they participated in this research course.

3.1. Research Sample

This study involved students from three vocational high schools in southern Taiwan, who participated in a weaving VR integration course from September to November 2024. Before selecting these schools, we assessed whether the sampling was sufficient and appropriate regarding the diversity of student backgrounds and the representativeness of the parent group. The three selected high schools specialize in engineering, business, and service disciplines. According to statistics from the Ministry of Education of Taiwan, these three fields comprise 80% of the programs offered in vocational schools. Therefore, the schools chosen for this study adequately represent the various disciplines found in Taiwan’s vocational high schools and reflect the parent group well. Participants were required to engage in the teaching experiment for 120 min. All participants received informed consent from their school tutors and family guardians, and the Academic Ethics Committee approved the study at the university where the first author is employed.

3.2. Research Hypothesis

To achieve the research objectives, VR-integrated teaching was implemented in the hairdressing course at the vocational high schools (VHSs). This study utilized a modified technology acceptance model (TAM) framework, integrating VR immersive learning into the hair design curriculum for several reasons. We believe that it is essential to critically assess TAM, particularly its limitations and assumptions. Huang et al. (2023) [23] noted that while TAM provides a solid framework, its focus on perceived usefulness and ease of use oversimplifies the complex nature of learning within VR environments. Based on our literature review and the goals of this study, we propose adding flow theory as a variable to our research hypothesis model. This addition aims to address the shortcomings of the traditional TAM. In summary, the extended technology acceptance model (ETAM) introduced in this study seeks to guide the implementation of VR immersive teaching in hairdressing courses for VHS students. Following the teaching experiment, we assessed the perceived usefulness and feasibility of ETAM. The proposed framework of ETAM includes five key variables: perceived usefulness, perceived ease of use, attitude to use, behavioral intention, and flow, as illustrated in Figure 2.

Based on the ETAM hypothesized theoretical model framework, this study utilized virtual reality (VR) immersive learning in a hair braiding course to explore participants’ reactions. To test this theoretical model, the study proposes the following null hypotheses:

H₁. 

The perceived usefulness of VHS students participating in VR immersive learning in the braiding course has no positive impact on their attitude to use of this new technology.

H₂. 

For VHS students who participate in VR immersive learning in the braiding course, their perceived ease of use has no positive impact on their attitude to use of this new technology.

H₃. 

For VHS students who participated in the VR immersive learning of the hair braiding course, their perceived usefulness does not support the flow theory variable of the VR immersive learning of the hair braiding course.

H₄. 

For VHS students who participated in the VR immersive learning of hair braiding course, perceived ease of use does not support the flow theory variable of the VR immersive learning of hair braiding course.

H₅. 

For VHS students who participated in the VR immersive braiding course, the flow theory variable has no significant effect on the attitude to use of the VR immersive braiding course.

H₆. 

For VHS students who participated in the VR immersive learning of the hair braiding course, the flow theory variable has no significant effect on the behavioral intention of the VR immersive learning of the hair braiding course.

H₇. 

The attitude to use of VHS students participating in the VR immersive learning of hair braiding courses has no significant effect on the behavioral intention of VR immersive learning.

H₈. 

For VHS students who participated in the VR immersive learning of hair braiding courses, flow theory has no mediating effect on the relationship between perceived ease of use and attitude to use.

H₉. 

For VHS students who participated in the VR immersive learning of hair braiding courses, flow theory has no mediating effect on the relationship between perceived usefulness and attitude to use.

H₁₀. 

For VHS students who participated in the VR immersive learning of hair braiding courses, attitude to use has no mediating effect on the relationship between flow theory and behavioral intention.

3.3. VR Weaving Teaching Experience Process and Immersive Learning Process

This study utilized a purposive sampling method to gather data from 1200 vocational high school students across three vocational high schools in southern Taiwan. These students participated in the VR Immersive Learning Course from September to November 2024. The research employed the “one-shot case study” method, as proposed by Fraenkel and Wallen (2003) [35]. Following the course, a questionnaire was administered to collect feedback from the students regarding their experiences with virtual reality design learning. The study also incorporated a structured lesson plan writing process for the VR Immersive Learning Course, as illustrated in Figure 3. The authors developed the research instruments and three professors from relevant departments in science and education reviewed them, ensuring a high level of expert validity.

The VR Basic Weaving Area in this training course utilizes 3C smartphones and the AR2VR Guide Mirror to provide a basic weaving learning experience using virtual reality. The VR Bridal Style Braiding Area also employs 3C smartphones and the AR2VR Guide Mirror to facilitate a virtual reality bridal hairstyle learning experience. After completing the training, students are required to perform a “hair braiding imitation task” within 120 min, which includes the time spent in the VR immersive learning portion of the course. During their practice, students revisit their learning experiences and make corrections to improve their techniques. Photographic equipment has been installed in each classroom area to record the entire process of students engaging in the learning experience, allowing for later verification of any shortcomings in the relevant variables.

This study utilizes a “one-shot case study” teaching experiment method, focusing on the design of VR immersive learning and editing courses. The research is structured as follows: First, the teaching video in the VR Elite Weaving Area covers basic weaving techniques, including double braids, three-strand braids, four-strand braids, backcombing techniques, and wire drawing techniques. Second, the teaching video in the VR Bridal Braiding Area incorporates fundamental braiding techniques. It aims to guide students in developing their ethic and creative design concepts, enabling them to design and braid romantic hairstyles that suit a bride’s look.

The immersive VR learning process for this course is outlined as follows: First, each participant uses AR2VR guide glasses and 3C smartphones to experience VR learning. Second, students can rotate 360 degrees to view teaching materials, simulate learning, and practice operations based on their individual exploration needs. The AR2VR light guide device is simple and affordable, allowing VHS students to easily engage in the course and effectively complete experiential learning in basic braiding and bridal braiding.

3.4. Development of VR Equipment and Learning Materials

This study utilized AR2VR 2024 software obtained from Taiwan’s Atfa Interactive Technology. The VR headset was purchased from Taiwan’s online marketplace, Shopee. Its main specifications are a pupil distance of 58–75 mm, a focal length of 53.3 mm, and a field of view angle of 120 degrees. Each cardboard VR headset costs TWD 99. Figure 4 displays the AR2VR navigation goggles device (with a mobile phone) used in this study.

Before conducting the VR learning experience, this study adhered to the principles of compiling digital manuals, courses, and teaching materials specifically for the VR teaching experience. The development process of the VR learning materials is as follows: First, the researchers filmed 360-degree panoramic videos of basic braiding and bridal braiding in full-view mode. Next, they utilized AR2VR software for post-production to create teaching materials for the immersive VR learning experience of the braiding course. Finally, three domestic educational scholars and experts reviewed and approved this teaching material, ensuring its expert validity. As a result, this VR learning course has strong endorsement from educational experts.

3.5. Questionnaire Development Reliability and Validity

To achieve the study goals, the researchers developed a questionnaire to gather participants’ responses regarding their attitudes, opinions, and suggestions after completing the VR immersive weaving course. This questionnaire was designed based on the findings from several studies, including “Surfing in Virtual Reality: Application of Flow Theory to Extend the Technology Acceptance Model”, “Exploring the Drivers of Social Media Marketing in Islamic Banks in Malaysia: Analysis through Smart Analytics, “Exploring Consumer Acceptance of E-Marketing Using TAM and Flow Theory”, “Integrating Virtual Reality into Art Education: Enhancing Public Art and Environmental Literacy Among Technical High School Students”, and “Virtual Reality, Augmented Reality, and Mixed Reality in Experiential Learning: Transforming Educational Paradigms” [9,23,29,36,37].

The data collected from this questionnaire survey consist of two main parts. The first part includes basic information, which covers demographic details such as gender, age, completed projects, and previous experience with VR immersive learning. The second part features the questionnaire content, focusing on five key research aspects: perceived usefulness, perceived ease of use, attitude to use, flow theory, and behavioral intention. Participants rated each question using a 7-point Likert scale, with the following options: (1) “strongly disagree”, (2) “disagree”, (3) “somewhat disagree”, (4) “neutral”, (5) “somewhat agree”, (6) “agree”, and (7) “strongly agree”. After completing a first draft of the questionnaire, a pilot study was conducted with 30 randomly selected vocational high school students. The collected data were analyzed using SPSS software, and a “split-half reliability” test yielded a Cronbach’s α value of 0.92. Additionally, three professors from the domestic education sector were invited to review the questionnaire, confirming its expert validity. The content of the questionnaire is presented in

Table 1. Questionnaire contents of VR immersive weaving course.

Facets	Questionnaire Items
Perceived Ease of Use (PE)	E1—VR Immersive Learning for High School Hair Braiding Course is simple and easy to master. E2—VR Immersive Learning for High School Hair Braiding Course made me feel that the practical course was not challenging. E3—VR Immersive Learning of High School Hair Braiding Course gave a good understanding of the introductory theoretical braiding courses. E4—VR Immersive Learning for High School Hair Braiding Course made me feel that it was easy to master basic braiding techniques. Through the VR Immersive Learning of High School Hair Braiding Course, I have understood the introductory theoretical braiding courses.
Perceived Usefulness (PU)	U1—Using the VR Immersive Learning for High School Hair Braiding Course will make me more aware of the purpose of learning and how to apply it in the future. U2—VR Immersive Learning of a High School Hair Braiding Course effectively stimulated my interest and motivation in learning. U3—Using VR Immersive Learning for a High School Hair Braiding Course allows me to share practical results directly with my classmates. U4—VR Immersive Learning for High School Hair Braiding Course will allow me to utilize my hair braiding expertise in the future workplace fully.
Flow Theory (FLOW)	F1—Using VR Immersive Learning for High School Hair Braiding Course to experience technology exploration and learning is as satisfying and fulfilling as upgrading digital games. F2—VR Immersive Learning of High School Hair Braiding Course made me feel like I traveled to a different world, underwent special training, and acquired special skills. F3—VR Immersive Learning for High School Hair Braiding Course made me forget I took a technical practice class. F4—Using VR Immersive Learning for High School Hair Braiding Course, I found that you can focus more than in traditional technology courses. F5—Using VR Immersive Learning for High School Hair Braiding Course allowed me to focus on exploration and research in my technical courses.
Attitude to Use (ATU)	ATU1—VR Immersive Learning for High School Hair Braiding Course has improved my acceptance of VR hair braiding teaching. ATU2—I found using VR immersive learning to conduct high school hairdressing courses particularly enjoyable. ATU3—VR Immersive Learning for High School Hair Braiding Course has benefited me. ATU4—I would like to recommend my classmates to use VR Immersive Learning for High School Hair Braiding Course.
Behavioral Intention (BI)	B1—I will continue using VR Immersive Learning for High School Hair Braiding Course. B2—I hope future classes will continue using VR Immersive Learning for High School Hair Braiding Course. B3—I will actively recommend VR Immersive Learning for High School Hair Braiding Course to my friends. B4—I would still take a similar course that uses VR Immersive Learning for High School Hair Braiding Course.

Source: this study.

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4. Analysis and Discussion of Research Results

4.1. ETAM Measurement

This study employed confirmatory factor analysis (CFA) to evaluate the convergent and discriminant validity of five latent variables within the extended technology acceptance model (ETAM). In this research, perceived ease of use and perceived usefulness remain distinct latent variables, while flow theory was introduced as a new latent variable to enhance the ETAM framework. The analysis was conducted using Smart PLS 3, with the Bootstrap algorithm executed 5000 times, achieving statistical significance at p < 0.05. Additionally, CFA, average variance extracted (AVE), and other assessment criteria were utilized to validate the proposed research model and to analyze the path coefficients and causal relationships among these latent variables.

4.2. Confirmatory Factor Analysis (CFA)

During the initial analysis phase, this study conducted a convergent validity test. In this investigation, we analyzed the factor loadings of the items, the average variance extracted (AVE), and the composite reliability (CR) to verify the proposed theoretical model. The model includes three independent variables, namely, perceived ease of use, perceived usefulness, and attitude to use, along with one dependent variable: behavioral intention. Each latent variable has four indicators; however, the flow theory latent variable contains five.

The preliminary analysis results from fitting ETAM indicated that the average variance extracted (AVE) for flow theory was 0.5, with factor loadings exceeding 0.6. This meets the suggested criterion for the contribution of an important “latent structure” to be examined, as Hair Jr. et al. (2009) [38] noted, which states that the AVE must surpass a threshold of 0.5 to be considered acceptable. This study revised and eliminated indicators with lower factor loadings related to the “latent constructs” to optimize the model to develop the best hypothesized theoretical model. After making the necessary corrections and adjustments, the AVE for each final latent variable in the proposed theoretical model ranged from 0.52 to 0.78. Consequently, the hypothesized theoretical model was validated. Furthermore, this study analyzed the composite reliability (CR) values of each “latent construct” variable in the hypothesized theoretical model, which ranged from 0.80 to 0.90. As a result, the proposed theoretical model aligns with the recommendations for an appropriate theoretical framework [38]. The findings of the analysis are presented in

Table 2. Confirmatory factor analysis (CFA).

Variables	Factor Loadings	Cronbach’s α	CR	AVE
Perceived Ease of Use (PE)		0.80	0.85	0.64
E1	0.82
E2	0.81
E3	0.79
E4	0.78
Perceived Usefulness (PU)		0.92	0.90	0.75
U1	0.86
U2	0.87
U3	0.88
U4	0.85
Flow Theory (FLOW)		0.86	0.80	0.52
F1	0.72
F2	0.74
F3	0.71
F4	0.73
F5	0.70
Attitude To Use (ATU)		0.80	0.90	0.78
ATU1	0.87
ATU2	0.88
ATU3	0.89
ATU4	0.88
Behavioral Intention (BI)		0.70	0.83	0.60
B1	0.80
B2	0.75
B3	0.76
B4	0.70

Source: this study.

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After testing the convergent validity test, the next step was to assess discriminant validity. All latent variables in this study demonstrated satisfactory discriminant validity [39]. To evaluate whether the proposed theoretical model has good discriminant validity, we applied the criterion that the average variance extracted (AVE) square root for each latent variable must be greater than the correlation coefficients between that variable and all other variables [34], As shown in

Table 3. Correlation between the mean variance of the latent variables and the average variance extracted (AVE) in this study.

	ATU	BI	FLOW	PE	PU
ATU	0.88
BI	0.35	0.78
FLOW	0.40	0.30	0.72
PE	0.45	0.35	0.70	0.80
PU	0.38	0.25	0.50	0.55	0.87

Source: this study.

, the square root of the AVE for each latent variable in the theoretical model was indeed higher than the correlation coefficients with all other variables. The test results proved that the proposed theoretical model exhibits strong discriminant validity.

4.3. Goodness of Fit (GOF) Analysis

The analysis of the fitness assessment of the hypothesized theoretical model in this study is described as follows. When the parameters of CR > 0.7, AVE < 0.52, SRMR < 0.08, and NFI > 0.9 are met, the hypothesized theoretical model can be determined as an adaptation model [38]. The data analysis of this study found that SRMR = 0.06, which is less than 0.08, showing that the model residual is small, the fit is good, and the adaptation standard, NFI = 0.9, has the best acceptance value (>0.9), which is a good adaptation standard. Therefore, the hypothesized theoretical model proposed in this study is well fitting, as shown in

Table 4. Model fitness comparison table.

Fit Summary	Saturated Model	Estimated Model
SRMR	0.06	0.06
Chi-Square	22.781	22.781
NFI	0.9	0.9

Source: this study.

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4.4. Structural Equation Model Evaluation

This study used SPSS to calculate path coefficients β, t-values, and R² to test the significance and explanatory power of latent variables.

Table 5. Regression path coefficient analysis between latent variables in the theoretical model hypothesized in this study.

	Relationship Between Variables	R2	β	Standard Error	t-Value	Decision Making
H1	PU → ATU	0.14	0.43	0.03	5.68 ***	PASS
H2	PE → ATU	0.15	0.40	0.03	3.65 ***	PASS
H3	PU → FLOW	0.24	0.59	0.03	3.50 **	PASS
H4	PE → FLOW	0.52	0.77	0.02	29.28 ***	PASS
H5	FLOW → ATU	0.13	0.34	0.03	2.59 *	PASS
H6	FLOW → BI	0.07	0.31	0.03	6.05 ***	PASS
H7	ATU → BI	0.09	0.38	0.03	6.70 ***	PASS

Note: * p < 0.05; ** p < 0.01; *** p < 0.001. Source: this study.

shows the hypothesized theoretical model’s path coefficients, t-values, and R². These research findings are discussed below:

H₁. 

Perceived usefulness (PU) has no positive effect on attitude to use (ATU).

Empirical results: Path coefficient β = 0.43; t = 5.68 ***, p < 0.001; R² = 0.14. This indicates that PU has an explanatory power of 14% for ATU. The statistical results show that PU significantly impacts ATU, thus rejecting null hypothesis H₁, indicating that the perceived usefulness in the virtual reality course can effectively enhance students’ positive attitude towards this learning technology.

H₂. 

Perceived ease of use (PE) has no positive impact on attitude to use (ATU).

Empirical results: Path coefficient β = 0.40; t = 3.65 ***, p < 0.001; R² = 0.15. PE also shows a significant positive relationship with ATU, thus rejecting null hypothesis H₂. This result shows that if students feel that the VR system is easy to operate, it will help them develop a more positive learning attitude.

H₃. 

Perceived usefulness (PU) has no positive impact on flow theory (FLOW).

Empirical results: Path coefficient β = 0.59; t = 3.50 **, p < 0.01; R² = 0.24. PU significantly impacts FLOW, thus rejecting null hypothesis H₃. In other words, students believe that VR learning is helpful for their learning and will help them enter an immersive learning state.

H₄. 

Perceived ease of use (PE) has no positive impact on flow theory (FLOW).

Empirical results: Path coefficient β = 0.77; t = 29.28 ***, p < 0.001; R² = 0.52. The impact of PE on FLOW is the strongest among all paths, indicating that ease of operation dramatically improves students’ chances of entering an immersive state. Therefore, null hypothesis H₄ is rejected. This also shows that in VR teaching, the friendliness of the operating interface is crucial to enhancing the immersive learning experience.

H₅. 

Flow theory (FLOW) does not significantly affect attitude to use (ATU).

Empirical results: Path coefficient β = 0.34; t = 2.59 *, p < 0.05; R² = 0.13. FLOW has a significant positive impact on ATU, thus rejecting null hypothesis H₅. This means that the more students can experience the immersion and concentration of VR, the more positive their attitude towards using the system will be.

H₆. 

Flow theory (FLOW) does not significantly affect behavioral intention (BI).

Empirical results: Path coefficient β = 0.31; t = 6.05 ***, p < 0.001; R² = 0.07. Statistics show that FLOW significantly impacts BI, thus rejecting null hypothesis H₆. This shows that if students feel a high degree of immersion in VR courses, their intention to continue using it will increase.

H₇. 

Attitude to use (ATU) does not significantly affect behavioral intention (BI).

Empirical results: Path coefficient β = 0.38; t = 6.70 ***, p < 0.001; R² = 0.09. ATU has a significant positive impact on BI, thus rejecting null hypothesis H₇. Students’ positive attitude toward VR learning will significantly increase their actual use intentions.

In summary, all hypotheses from H₁ to H₇ were rejected, which means that the seven main variable relationships in the research model are statistically significant, supporting the ETAM hypothesized theoretical model constructed in this study. This further explains the following:

(1)

Perceived ease of use and perceived usefulness can not only positively influence attitude to use but also enhance the immersive flow experience.

(2)

Flow experience directly affects attitude to use and positively predicts behavioral intention.

(3)

Attitude to use remains an important driving factor of behavioral intention. In the hypothesized theoretical model proposed in this study, all seven paths between the five latent variables reached statistical significance. Figure 5 shows the analysis results of the hypothesized theoretical model.

4.5. Verification of Mediation Effect

The mediation effect describes how the independent variable (X) influences the dependent variable (Y) indirectly through a mediating variable (M). In this study, perceived usefulness (PU) and perceived ease of use (PE) serve as the independent variables, while attitude to use (ATU) and flow experience (FLOW) are identified as latent mediating variables. The dependent variable is behavioral intention (BI). According to Chang (2021) [34] and Hair Jr et al. (2009) [38], when testing for mediation effects in a structural equation model (SEM), three types of effects should be assessed: (1) the direct effect, i.e., the direct influence of the independent variable on the dependent variable; (2) the indirect effect, i.e., the influence of the independent variable on the dependent variable through the mediating variable; and (3) the total effect, i.e., the combined total of both direct and indirect effects.

1. Results of the Mediation Path Analysis

To assess the strength and type of the mediating effect, this study employs the Variance Accounted For (VAF) formula: VAF = indirect effect/total effect. The criteria for interpreting the VAF are as follows: (1) VAF > 80% indicates complete mediation; (2) 20% ≤ VAF ≤ 80% indicates partial mediation; (3) VAF < 20% indicates no mediation. The study found that when virtual reality (VR) is integrated into teaching, the concept of flow serves as a mediator between both perceived ease of use and attitude to use, and between perceived usefulness and attitude to use, as illustrated in Figure 5. A detailed discussion follows.

(1) H₈: For VHS students who participated in VR immersive learning of hair braiding courses, flow theory (FLOW) had no mediating effect on the relationship between perceived ease of use (PE) and attitude to use (ATU).

Path coefficient β: PE → ATU = 0.40; FLOW → ATU = 0.34; PE → FLOW = 0.77.

VAF = (0.34 × 0.77)/[(0.34 × 0.77) + 0.40] = 0.40 (40%). The findings indicate that the flow experience serves as a key mediator in how perceived ease of use affects attitude to use. This means that virtual reality (VR) immersion impacts user attitudes not just through perceived ease of use, but even more significantly through the immersive experience itself. As a result, hypothesis H₈ is rejected, meaning that the null hypothesis is not supported.

(2) H₉: For VHS students who participated in VR immersive learning of hair braiding courses, flow theory (FLOW) had no mediating effect on the relationship between perceived usefulness (PU) and attitude to use (ATU).

Path coefficient β: PU → FLOW = 0.59; FLOW → ATU = 0.34; PU→ ATU = 0.43. VAF = (0.59 × 0.34)/[(0.59 × 0.34) + 0.43] = 0.32 (32%). This result indicates that FLOW also has a partial mediation effect between PU and ATU. This finding means that while users perceive the system as applicable, their actual attitude to use is more powerfully influenced by the immersive experience provided by VR. Therefore, H₉ is rejected (i.e., the null hypothesis is not supported).

(3) H₁₀: For VHS students who participated in VR immersive learning of hair braiding courses, attitude to use (ATU) had no mediating effect on the relationship between flow theory (FLOW) and behavioral intention (BI).

Path coefficient β: FLOW→ ATU = 0.34; ATU → BI = 0.38; FLOW → BI = 0.31. VAF = (0.34 × 0.38)/[(0.34 × 0.38) + 0.31] = 0.29 (29%). This result indicates that ATU has a partial mediation effect between FLOW and BI. This finding indicates that while flow experience directly improves learning intention, fostering a positive attitude toward using the system is an essential link that strengthens the learner’s intention to engage in the behavior. Consequently, H₁₀ is rejected, meaning that the null hypothesis is not supported.

2. Comprehensive analysis

Based on the findings presented above, we reached the following conclusions: (1) FLOW (the flow experience) partially mediates the effects of perceived ease of use (PE) and perceived usefulness (PU) on attitude to use (ATU). This indicates the significance of immersive learning and interactive experiences in shaping students’ attitudes. (2) ATU (attitude to use) partially mediates the impact of FLOW on behavioral intention (BI), suggesting that students’ attitude towards using technology is a crucial latent variable that converts immersion into actual learning behavior intention.

These results underscore that flow theory has a more significant influence than perceived usefulness and perceived ease of use in virtual reality (VR) immersive learning and plays a key mediating role. This supports the importance of integrating FLOW into the extended technology acceptance model (ETAM). Consequently, hypotheses H₈ to H₁₀ are all rejected, confirming the significant existence of these mediating paths. Future teaching designs in VHS should focus on enhancing the interactive immersion and scenario design of VR learning environments to improve learning attitudes and facilitate their transformation into real behavioral intentions.

5. Research Findings and Discussion

5.1. Quantitative Research Findings

This study investigated the applicability of the extended technology acceptance model (ETAM) in virtual reality hairdressing courses using confirmatory factor analysis (CFA) and structural equation modeling (SEM), additionally exploring the influence of mediating variables.

1. Perceived ease of use affects attitude to use through flow theory

This study found that perceived ease of use influences flow theory, which in turn affects attitude to use. This indicates that students can more readily enter a flow state in innovative teaching environments using virtual reality. The calculated Variance Accounted For (VAF) value is 40%, suggesting that flow theory has a partial mediating effect between perceived ease of use and attitude to use. Additionally, the results of this research demonstrate that the immersive experiences provided by VR technology can enhance students’ learning engagement, positively impacting their enthusiasm for participating in course study.

2. Perceived usefulness affects attitude to use through flow theory

(1) Perceived usefulness influences flow theory, which in turn affects attitude to use. (2) The calculated value of Variance Accounted For (VAF) is 32%, indicating that attitude to use serves as a partial mediator between perceived usefulness and attitude to use. This suggests that the immersive experience of VR learning is more significant than perceived usefulness. (3) Furthermore, the findings of this study reveal that when students recognize the practical value of the VR hairdressing course, they are more likely to have a positive attitude towards the technology and show a willingness to engage in the learning experience, especially if they have the opportunity for deeper immersion in the VR technology.

3. Flow theory affects behavioral intention through attitude to use

(1) Flow theory influences attitude to use, which in turn affects behavioral intention. (2) The calculated Variance Accounted For (VAF) value is 29%, indicating that attitude to use has a partial mediation effect between flow theory and behavioral intention. This suggests that the immersiveness of VR learning is more significant than both perceived ease of use and perceived usefulness. (3) Furthermore, the findings indicate that when students experience a high level of immersion in VR courses, they are more likely to embrace and utilize this technology in their future learning or work environments.

4. VR technology can enhance the learning experience

The research findings indicate that flow theory is a significant factor among various variables, demonstrating that the immersive experience of virtual reality (VR) technology can effectively impact both attitude to use and behavioral intention. This means that students can more readily achieve a flow state in innovative teaching scenarios within virtual reality. Additionally, these findings align with the results of Huang et al. (2023) [23] regarding the VR surfing learning experience; however, they differ regarding the influence of flow experience on learning attitudes. Specifically, virtual reality offers innovative teaching scenarios with more excellent practical application value in vocational education.

5. The complementarity between VR teaching and traditional teaching

The results of the interviews conducted with students in this study indicated that virtual reality (VR) teaching can enhance creative thinking and boost student participation in learning. In contrast, traditional demonstration teaching is more effective for developing students’ fine motor skills and ensuring adherence to standardized operating procedures. This aligns with the findings of Liao et al. (2025) [9]. These research findings suggest that future vocational education should explore a combination of VR technology and traditional teaching methods, thereby creating a more comprehensive learning model.

6. Application prospects of VR in the vocational education system

Virtual reality (VR) technology has the potential to lower learning costs, expand opportunities for practice, and address the limitations of traditional teaching methods regarding venue and resources. This makes it especially beneficial for rural vocational schools that often face resource constraints. These observations align with the findings of Crogman et al. (2025) [37]. The results of this study support the practical application of VR technology within the vocational education system and provide a solid empirical foundation for future technical curriculum development.

5.2. Qualitative Interviews, Analysis, and Discussion

To address the limitations of quantitative research, this study conducted random interviews with 30 students after the course to gain a deeper understanding of their acceptance of VR immersive learning and their actual learning experiences. The interview data are labeled in the format [date, interviewee code], for example, [2024.10.03.DO2]. The analysis reveals a significant difference in learning outcomes between VR-integrated teaching and traditional demonstration methods. This difference is associated with educational innovation and resource sustainability, key aspects of the Sustainable Development Goals (SDGs).

1. VR teaching stimulates creative thinking and sustainable learning momentum

The interview findings reveal that most students believe that immersive VR teaching can enhance their creative thinking and independent learning motivation. By using multi-dimensional observation and real-time simulation in a virtual environment, students can experiment with innovative designs freely, which boosts their interest in learning and sense of achievement. For example:

“I use VR to learn how to braid hair. I am not disturbed by the outside world. I can think for myself, use my imagination, and operate immediately. I feel a sense of accomplishment”.

[2024.10.3.DO2]

“Using VR for classes, you don’t need to prepare too many materials, which saves costs and time. People like us who are interested in hairdressing are very friendly”.

[2024.10.3.DO7]

“You can replay parts you don’t understand and change the angles. It’s like standing in the teacher’s position and watching the demonstration. You can learn faster”.

[2024.10.3.DO12]

This type of learning experience not only enhances students’ innovative design skills and learning efficiency but also decreases reliance on physical resources, such as wig models and disposable materials. This approach aligns with the United Nations Sustainable Development Goals.

(1) SDG 4: Quality Education—Promote inclusive and equal learning opportunities.

(2) SDG 9: Industrial Innovation and Infrastructure—Encourage innovative learning technologies to be applied in vocational education.

(3) SDG 12: Responsible Consumption and Production—Reduce waste of resources and encourage reuse.

Huang et al. (2023) [23] highlighted that immersive learning environments effectively enhance students’ creativity and eagerness to practice, fostering practical and innovative skills.

2. Complementarity between VR teaching and traditional teaching

Many students interviewed indicated that VR teaching and traditional teaching have complementary advantages. Integrating these two characteristics could enhance overall learning outcomes. Student feedback is as follows:

“I am very interested in this new course and am willing to immerse myself in such a learning environment”.

[2024.9.26.DO5]

“Compared to traditional courses, I think this course is attractive, and I am more willing to take the initiative to learn”.

[2024.10.3.DO10]

“It would be better to combine traditional and VR classes. VR allows us to explore and learn independently, while traditional classes allow us to interact and discuss with teachers”.

[2024.10.3.DO17]

This study found that virtual reality (VR) emphasizes hands-on experience and interactivity, but it falls short of traditional teaching methods when it comes to cultivating technical details and standardized procedures. This aligns with the findings of Huang et al. (2023) [23]. While VR teaching enhances engagement and fosters creative thinking, traditional teaching is more effective in developing rigor and critical thinking skills. As a result, it is recommended that future course designs incorporate a blended learning approach, such as the following options:

(1) Introduce traditional technical details and standard processes into VR teaching.

(2) Incorporate VR situational simulation into traditional courses to enhance situational immersion and learning interest.

This integrated teaching approach will assist VHSs in adopting sustainable education strategies that emphasize innovation and rigor, promoting the transformation of the education model to align with SDG 4 (quality education).

3. VR technology reduces resource waste and promotes educational equity

Students emphasized the low cost and high accessibility of VR teaching, a model with great potential, especially for remote schools or resource-poor areas.

“These paper VR glasses are cheap; I might buy them myself to learn more”.

[2024.9.26.DO8]

“We use this VR to learn, so we do not need to consume too many learning materials. Students in rural schools like ours can also learn more professional vocational skills”.

[2024.9.26.DO14]

This study employs simple paper VR glasses, significantly lowering equipment costs and encouraging students’ independent learning and skill improvement after class, thereby achieving notable results:

(1) It reduces teaching consumables (such as mannequins and practice materials) and school costs.

(2) It provides more practice opportunities to narrow the urban–rural gap.

(3) It helps promote educational equity and popularization and improve learning opportunities for disadvantaged groups.

These personal interview findings support SDG 4 (quality education) and SDG 10 (reduced inequality) of the United Nations Sustainable Development Goals, highlighting the various benefits of VR technology in promoting educational access and resource sustainability.

According to the qualitative interviews conducted in this study, students generally express a high level of interest and provide positive feedback regarding VR immersive learning. This teaching method fosters innovative thinking and hands-on skills, offering several advantages such as low cost, high repeatability, and increased accessibility to education. However, to create a sustainable educational environment that fully addresses the core goals of sustainable development goals (SDGs) 4, 9, 10, and 12, it is essential to effectively combine the creativity, accuracy, and fairness of VR with traditional teaching methods in the design of educational programs.

6. Research Conclusions, Research Limitations, and Future Research Suggestions

6.1. Conclusions

This study examines the application and perceived usefulness of virtual reality (VR) immersive learning in vocational high school (VHS) hairdressing courses, based on flow theory and the extended technology acceptance model (ETAM). A purposive sampling method was used to select 1200 students from three VHSs in southern Taiwan to participate in a VR hair braiding course. Data analysis was conducted using SPSS 22.0 and Smart PLS 3 software, leading to the following conclusions:

• ETAM validation: The five latent variables and seven paths of the hypothesized theoretical model proposed in this study reached statistical significance, indicating that it can effectively explain VHS students’ acceptance and behavioral intentions toward VR learning.
• Influence on attitude to use: Students at VHSs perceive that the ease of use and usefulness of VR courses significantly influence their attitudes toward using VR learning systems, thereby increasing their overall acceptance of this learning model.
• Impact on attitude and behavioral intention: VHS students’ flow experience during VR course participation significantly enhances their attitude toward usage and intent to use. This shows that a heightened sense of immersion and engagement can increase motivation and the desire to continue utilizing VR in learning.
• Mediating effect confirmed: (1) The flow experience partially mediates the relationship between VHS students’ perceived ease of use and their attitude toward using the system. (2) Flow experience also partially mediates the relationship between perceived usefulness and attitude toward using the system. (3) Attitude toward using the system partially mediates the relationship between flow experience and behavioral intention.
• Recognized application value of VR technology: Virtual reality (VR) technology not only minimizes the use of physical resources, but the ETAM demonstrated in this study also confirms its practical applicability. This model serves as a valuable reference for designing curricula in vocational subjects. Moreover, VR increases students’ interest and focus in vocational high schools, decreases the reliance on physical equipment, promotes sustainable practices, and contributes to the innovation and long-term development of vocational education and high school teaching methods.

6.2. Research Limitations and Suggestions for Further Research

1. Research limitations

The results of this study indicate that immersive learning through virtual reality (VR) has a positive impact on the learning attitude and behavioral intention of higher vocational students. It also shows potential to enhance the perceived usefulness of vocational education and promote sustainable development. However, the study surveyed only students from three vocational high schools in Chiayi and Tainan counties in Taiwan, which means that the results may not apply to other regions or students with different educational backgrounds. Moreover, the study primarily used a Likert scale to collect quantitative data, which may not fully capture the students’ genuine emotions and detailed learning experiences in the VR environment. This approach might introduce limitations related to the limited sample range and the inherent constraints of questionnaire surveys.

2. Future research suggestions

According to the research plan, the students in this study engaged in the activity for 120 min. This brief intervention may have contributed to a novelty effect (Marougkas et al., 2024) [3]. The novelty effect refers to students’ favorable responses to new experiences, which may be temporary and not necessarily indicative of sustained learning outcomes. Therefore, future research should consider extending the intervention’s duration to better assess the long-term effects of VR learning on students’ attitudes and behavioral intentions.