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COVID-19 and education: insights into the impact of E-learning on accounting education: evidence from Jordan

Mohammed Hassan Makhlouf (Department of Accounting, Faculty of Business, Isra University, Amman, Jordan)
Rawand Alani (National Bank of Iraq, Baghdad, Iraq)

VINE Journal of Information and Knowledge Management Systems

ISSN: 2059-5891

Article publication date: 12 May 2022

34

Abstract

Purpose

This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.

Design/methodology/approach

The questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program.

Findings

The results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education.

Research limitations/implications

These results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19.

Originality/value

This study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education.

Keywords

Citation

Makhlouf, M.H. and Alani, R. (2022), "COVID-19 and education: insights into the impact of E-learning on accounting education: evidence from Jordan", VINE Journal of Information and Knowledge Management Systems, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/VJIKMS-09-2021-0223

Publisher

:

Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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