Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university

Q1 Social Sciences Journal of Accounting Education Pub Date : 2023-10-28 DOI:10.1016/j.jaccedu.2023.100871
Voicu D. Dragomir , Mădălina Dumitru
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Abstract

The COVID-19 pandemic generated a switch from in-person to online learning. Using data from four academic years and two related disciplines (Management accounting and Performance measurement and control), we analyzed the impact of medium-term and exclusive online learning on student engagement, learning outcomes, and student perception of online learning. The sample consisted of four groups of undergraduate accounting students (a total sample of 415 students) from the most important university of economics in Romania. We applied paired t-tests and independent t-tests, correlation measures, and principal component analysis. The results showed a decline in learning outcomes from one discipline to another (seminar scores, exam results), and a decline for one discipline (Performance measurement and control) over a three-year period. Also, a weaker student engagement during the second year of the pandemic indicated that the passage of time highlighted the disconnect between students and the academic environment. Surprisingly, student engagement and learning outcomes were not correlated with two measures of student satisfaction (cognitive stimulation and convenience). It appears that student satisfaction with online learning remained at a high level despite an increased risk of academic failure. Unsurprisingly, there was a rebound in academic performance when classes switched to in-person education in the spring of 2022. Our results have implications for the future design of online and blended learning in universities.

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COVID-19大流行两年:一所经济大学的学习成果和学生参与度分析
2019冠状病毒病大流行促使人们从面对面学习转向在线学习。使用来自四个学年和两个相关学科(管理会计和绩效测量与控制)的数据,我们分析了中期和独家在线学习对学生参与度、学习成果和学生对在线学习的看法的影响。样本包括四组来自罗马尼亚最重要的经济大学的会计专业本科生(共415名学生)。我们采用配对t检验和独立t检验、相关测量和主成分分析。结果显示,在三年的时间里,从一个学科到另一个学科(研讨会分数、考试成绩)的学习成果有所下降,一个学科(绩效衡量和控制)的学习成果有所下降。此外,大流行第二年学生参与度较低表明,时间的推移凸显了学生与学术环境之间的脱节。令人惊讶的是,学生的投入和学习成果与学生满意度的两项指标(认知刺激和便利)无关。尽管学业失败的风险增加,但学生对在线学习的满意度仍然很高。不出所料,在2022年春季转为面对面教育后,学生的学习成绩出现了反弹。我们的研究结果对未来大学在线和混合学习的设计具有启示意义。
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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
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.
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