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Article
Publication date: 11 July 2023

Lexis Alexander Tetteh, Redeemer Krah, Timothy Azaa Ayamga, Leticia Apieleg Ayarna-Gagakuma, Kwasi Offei-Kwafo and Vivian Aku Gbade

The study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.

Abstract

Purpose

The study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.

Design/methodology/approach

The study uses qualitative research approach and 89 undergraduate Accounting students from University of Professional Studies, Accra (UPSA) were purposively interviewed using semi-structured interview guide, observation and documentary evidence to achieve triangulation of data and results.

Findings

The study discovers that due to the Covid pandemic, the online Accounting learning system has a relative advantage over the physical classroom learning as the online pedagogy ensures that the students are safe and do not contract the virus. The findings further indicate that the university's engagement framework includes three units: engaging students with content on the university's Learning Management System (LMS), engaging students with their peers via group course WhatsApp platform and Zoom/Google Meet lectures, and engaging students with their instructors via the LMS, Zoom/Google Meet, and Group WhatsApp. Each unit is based on research-based best practices and strategies for online education such as the use of media (videos) to augment written course content and to improve student-to-content engagement, positive cognitive, collaborative, behavioural and emotional engagement of students. The university's strategies also encourage student-to-student involvement, as well as assessment and feedback. Regarding behavioural and emotional engagements, the study discovered that some lecturers' attitudes toward students coupled with insufficient administrative support influenced students to develop negative reactions to the use of online learning platforms for Accounting education.

Practical implications

This paper has the potential to inform and improve implementation of online Accounting education in developing countries where the digital divide is staggering and digital inclusion and infrastructure for online education are at a precarious stage that cannot be remedied overnight.

Social implications

The new context of Accounting education enables an increase in student enrolment because it does not require students to travel to or stay in a hostel for an extended period of time in order to earn an Accounting degree.

Originality/value

This study contributes to the Accounting education literature on emerging economies by providing new evidence of perception differences between higher education institutions and students. Education providers in emerging economies frequently adopt Western modes of online education without making structural adjustments. By empirically exploring students' opinions, this study challenges these managerial perceptions, and the findings will assist regulators and policymakers in making appropriate changes.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 3 August 2015

James M. Kohlmeyer, Larry P. Seese and Terry Sincich

Examine hiring preferences of nonpublic accounting professionals when selecting candidates with online versus traditional face-to-face (FTF) accounting degrees.

Abstract

Purpose

Examine hiring preferences of nonpublic accounting professionals when selecting candidates with online versus traditional face-to-face (FTF) accounting degrees.

Methodology/approach

Surveys.

Findings

Consistent with Kohlmeyer, Seese, and Sincich (2011), this study revealed that accounting professionals, in general, indicated a strong preference to hire students with a FTF accounting degree as compared to a candidate with an online (OL) accounting degree. However, there were two significant departures from the results of Kohlmeyer et al. (2011). AACSB accreditation did help mitigate the respondents’ reluctance to hire students with OL degrees. In addition, nonpublic accounting professionals were neutral as to whether they would hire someone with an online accounting degree in the next three years. Public accounting professionals opposed hiring someone with an online accounting degree in the next three years (Kohlmeyer et al., 2011).

Practical implications

Online programs are going to have to be more proactive in persuading accounting professionals that an online and FTF accounting degree are equally desirable for hiring purposes.

Social implications

Students need to be aware of accounting professionals’ hiring concerns in regard to candidates with online accounting degrees.

Originality/value

Little research has examined the hiring preferences of accounting professionals in selecting candidates with either an online or FTF accounting degree.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-646-1

Keywords

Book part
Publication date: 16 August 2011

James M. Kohlmeyer, Larry P. Seese and Terry Sincich

Online education may meet the needs of students who do not want to attend classes or of working adults who want to obtain a college degree. Yet an open question is whether online

Abstract

Online education may meet the needs of students who do not want to attend classes or of working adults who want to obtain a college degree. Yet an open question is whether online (OL) degrees meet the needs of employers (Adams & DeFleur, 2006; Columbaro & Monaghan, 2009). Specifically, our exploratory study investigates how professionals in public accounting firms perceive OL accounting degrees as compared to accounting degrees earned in the traditional face-to-face (FTF) environment relative to a hiring decision. To examine these issues, a survey was administered to accountants of small- and large-sized public accounting firms located in the southeast United States.

Our results revealed that public accounting professionals, in general, indicate a strong preference to hire students with a traditional FTF accounting degree as opposed to a candidate with an OL accounting degree. Even when both candidates (traditional vs. OL accounting degrees) had passed the CPA examination, public accounting firm professionals still prefer the traditional accounting degree. Yet public accounting firms were more willing to hire a candidate with an OL accounting degree from an Association to Advance Collegiate Schools of Business (AACSB) accredited university than a candidate with an OL accounting degree from a non-AACSB accredited university. Lastly, we found that the preferences for traditional accounting degrees existed across different job titles (e.g. partner, manager, senior) and different sized public accounting firms.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-223-4

Book part
Publication date: 5 October 2020

Ruslan Ramanau, Jane Hughes and Paul Grayson

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of…

Abstract

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83867-236-2

Keywords

Article
Publication date: 19 July 2023

Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma and Pascalina Sesa

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

Abstract

Purpose

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

Design/methodology/approach

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

Findings

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

Research limitations/implications

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

Originality/value

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 14 December 2023

Randa El Chaar, Rihab Grassa and Todd White

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and…

Abstract

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 19 October 2012

Robert Greenberg, Wei Li and Bernard Wong‐On‐Wing

The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the reliability…

2452

Abstract

Purpose

The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system.

Design/methodology/approach

In this study, the authors provide potential users with hands‐on experience with the online accounting system offered by Oracle Small Business Suites®. The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system.

Findings

The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system.

Originality/value

This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.

Details

International Journal of Accounting & Information Management, vol. 20 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 21 February 2024

Lei Wen and Danya Mi

Based on student responses to a set of customized questionnaires, this study aims to present evidence that while student evaluations of instructors and courses remain consistent…

Abstract

Purpose

Based on student responses to a set of customized questionnaires, this study aims to present evidence that while student evaluations of instructors and courses remain consistent, a designated mobile app enhances perceived online learning experience.

Design/methodology/approach

This study addresses quality assurance issues in accelerated online graduate-level education by identifying factors that influence nontraditional adult student preferences for using mobile applications (apps).

Findings

It is evident that affordability and functionality are the two most important determinants of nontraditional student preferences for app-based learning, followed by mobility and ease of purchase.

Originality/value

These findings underscore the potential of app learning to bolster positive perceptions of online education. Findings of this study imply that integrating additional app learning tools can be used as a quality assurance mechanism and enhance nontraditional students’ satisfaction through improving their perceived online learning experience.

Details

Quality Assurance in Education, vol. 32 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 10 December 2020

Irshad Ali, Anil Kumar Narayan and Umesh Sharma

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

1900

Abstract

Purpose

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

Design/methodology/approach

This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals.

Findings

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult.

Research limitations/implications

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment.

Practical implications

This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education.

Originality/value

This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

Details

Accounting Research Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 12 December 2022

R. Drew Sellers, Wendy Tietz and Yan Zhou

This study investigates a perceived student performance disparity between traditional synchronous and web-based asynchronous course delivery. Synchronous classes meet face-to-face…

Abstract

This study investigates a perceived student performance disparity between traditional synchronous and web-based asynchronous course delivery. Synchronous classes meet face-to-face or online with scheduled meeting times and the ability to directly monitor class attendance and participation. Asynchronous classes are 100% online, requiring no face-to-face or online live sessions. This study identifies student attributes associated with performance differences in the two delivery modes. The authors examine data from over 15,000 students who took introductory financial and managerial accounting classes at a large state university. The authors analyze student demographic and class performance data. Controlling for instructor and year effects, the authors find a statistically significant lower DFW rate (better performance) in the synchronous introductory accounting classes compared to the asynchronous ones. Using these findings, the authors revised scheduling and advising protocols to improve student success likelihood in the asynchronous sections. This study provides two insights applicable to many accounting departments. First, the results suggest that empirically exploring student performance implications may be warranted as the number of web-based asynchronous class offerings grow. Additionally, the study provides an example of working within the limitations of existing registration policies and systems to translate the result of the analysis into improved advising and scheduling approaches.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80382-727-8

Keywords

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