Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2023-07-19 DOI:10.1108/par-04-2022-0053
Otniel Safkaur, Jhon U. Blesia, Cornelia Matani, Kurniawan Patma, P. Sesa
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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.
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2019冠状病毒病疫情期间会计专业学生的学习经验:印尼在线学习的西巴布亚视角
目的本研究旨在探讨新冠肺炎大流行期间在印度尼西亚学习会计的西巴布亚土著学生的学习经历。设计/方法/方法对该地区五所大学的25名土著会计学生采取了定性方法,他们分享了自己在线学习经历的证词。使用初始和选择性编码对收集的访谈数据进行分析,然后根据几个主题进行解释。发现该论文展示了在新冠肺炎导致大学关闭期间,土著学生学习活动中的个人、教师和外部挑战。相互关联的挑战包括学生在使用各种在线应用程序时难以适应自己的学习习惯,在没有足够的学习材料的情况下难以理解教师如何管理讲座、辅导和评估,缺乏学习基础设施,设备问题,以及获得互联网数据学分。学生的经济困难和健康问题加剧了这些挑战。尽管经历了各种各样的挣扎,对自己的未来感到沮丧,但所有学生都希望政府改变线下学习政策,以减少他们严格的物理距离。研究局限性/含义研究结果可以说明将会计专业学生的学习挑战和需求纳入课程开发的重要性。原创/价值本研究强调了新冠肺炎大流行期间土著会计学生的学习挑战,以及在线学习方法需要如何考虑这些学生的经验。
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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