Accounting Students’ perceptions of delivery modalities during and after the COVID-19 pandemic

Q1 Social Sciences Journal of Accounting Education Pub Date : 2024-06-26 DOI:10.1016/j.jaccedu.2024.100913

Kevin Parker , Daniel J. Gaydon , Anthony Fulmore , Douglas M. Boyle

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Abstract

The delivery mode of accounting education has become increasingly important, especially following the COVID-19 pandemic. This study employs General Systems Theory to examine accounting students’ satisfaction with various delivery modalities, comparing pre- and post-pandemic course delivery, effectiveness, and instructional support. A survey of 164 undergraduate and graduate students during Spring 2021 suggests a preference for face-to-face learning among four-year accounting majors. Associate degree-seeking participants showed higher satisfaction with online asynchronous delivery, while graduate students favored online synchronous modality. Accounting majors indicated that their online accounting instructors perceived less concern for their success and provided less effective feedback than a face-to-face accounting class. Based on these findings, academic institutions should continue offering face-to-face courses for accounting majors and enhance online delivery through targeted online course instruction training initiatives.

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在 COVID-19 大流行期间和之后，会计专业学生对授课方式的看法

会计教育的授课模式变得越来越重要，尤其是在 COVID-19 大流行之后。本研究采用一般系统理论来考察会计专业学生对各种授课方式的满意度，比较大流行前后的课程授课方式、效果和教学支持。2021 年春季对 164 名本科生和研究生进行的调查表明，四年制会计专业的学生更喜欢面授学习。申请副学士学位的学生对在线异步教学的满意度较高，而研究生则更喜欢在线同步教学模式。会计专业的学生表示，与面对面的会计课相比，在线会计教师对他们的成功关注较少，提供的反馈也不太有效。基于这些研究结果，学术机构应继续为会计专业学生提供面授课程，并通过有针对性的在线课程教学培训活动来加强在线教学。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.