scholarly journals Accounting Education, Accounting Profession and COVID-19?

2021 ◽  
Vol 59 (1) ◽  
pp. 125-136

The COVID-19 pandemic has had a significant impact, especially in terms of the many changes in regulatory and policy aspects, and in particular challenges in the accounting and education sectors. The 2020 academic year is considerably different from previous years and institutions, staff, and students are facing complex challenges. In terms of the impact of the COVID-19 pandemic on different countries’ education systems many differences exist. Online learning is an amalgamation of various pedagogical models instead of any one single model. The purpose of this article is to present the impact of the coronavirus on higher education in accounting, the challenges that students face in online learning and evaluating the impact of COVID-19 on the accounting profession.

2021 ◽  
Vol 13 (2) ◽  
pp. 1425-1431
Author(s):  
Andi Rahman

The current Covid-19 pandemic has had many effects on human life globally, including the implementation of education. This study aimed to obtain the impact of the Covid-19 pandemic on learning outcomes in higher education. The research method used is a cross-sectional study. The data were taken from the test results at the end of the lecture, observations, and interviews. The research was conducted at the University of Muhammadiyah Lampung, IPDN Jatinangor Campus, and the Ahmad Dahlan Institute of Technology and Business, with 120 students participating. The data analysis technique used the percentage technique and cross-tabulation. The study results concluded that student learning outcomes decreased in the 2020-2021 academic year compared to the 2019-2020 academic year. The decline in learning outcomes includes knowledge, skills, and psychology. This finding has implications for the understanding of education personnel regarding online teaching and learning design during the Covid-19 pandemic.


2021 ◽  
Vol 9 (2) ◽  
pp. 7-23
Author(s):  
Maha Al-Freih

The aim of this phenomenological study is to provide a deeper understanding of the impact of remote teaching on instructors’ perceptions of online learning and future teaching practices amid the COVID-19 pandemic. Interpretative phenomenological analysis was used to analyze open-ended semi-structured interviews conducted with five higher education faculty in Saudi Arabia. Three major themes were identified: enhancing student engagement; increased awareness of technology affordances and constraints; and moving from emergency remote teaching to technology-enhanced and blended learning. Participants of this study were mainly concerned about finding ways to support active student engagement in this new learning environment, which in turn increased their awareness of the educational affordances and constraints of online learning and technologies. Participants’ deeper understanding of the potential of online technologies in supporting student learning, as well as their own and students’ increased familiarity and comfort with online learning and technologies, served as the main drivers for potential future implementation of blended learning and technology-enhanced teaching practices. With that said, participants were still apprehensive about engaging in fully online teaching, arguing that blended strategies and enhanced-technology integration are more likely to overcome some of the limitations of face-to-face teaching and improve the overall learning experience for their students. Discussion of these findings in relation to the extant literature and their implications for higher education institutions moving forward are provided.


2021 ◽  
Vol 17 (3) ◽  
pp. 929-943
Author(s):  
Olga A. Gritsova ◽  
Elena V. Tissen

The quality of online learning mechanisms, widely implemented due to the COVID-19 pandemic, is a significant issue for regional higher education systems. The research aims to assess student satisfaction with the quality of online education by identifying discrepancies between their requirements and the actual learning process. In order to examine the gaps between students’ expectations and perceptions, a new approach was proposed based on the integrated use of Gap analysis and SERVQUAL methodology, combining qualitative and quantitative aspects. SERVQUAL questionnaires for measuring student satisfaction with online learning include the following criteria: tangibles, reliability, responsiveness, assurance, empathy. Full- and part-time undergraduates of humanitarian and socio-economic departments of two universities participated in the study. Ural Federal University bachelors, learning via Moodle and Microsoft Teams platforms, could directly communicate with their peers and professors, while students of National Research Nuclear University MEPhI were engaged in massive open online courses (MOOC). As a result, all five criteria were analysed in the proposed model for quality assessment of online learning to reveal the gaps between students’ expectations and perceptions of the educational process. Significant discrepancies in the «empathy» and «responsiveness» criteria in both groups demonstrate low student satisfaction with the quality of communication and individualisation of learning. The research findings can be used to construct resource allocation models for implementing educational programmes and developing support measures for regional higher education institutions.


2019 ◽  
Vol 55 (3) ◽  
pp. 230-249
Author(s):  
Andrzej Żurawski

Abstract This article explores Bruno Amable’s Diversity of Capitalism approach to analyze educational systems in the European Union (EU28). The main goal is to identify the main clusters of educational systems with regard to their institutional characteristics. Second goal of the analysis is to evaluate the impact of several EU policies and initiatives on the institutional structure of European educational systems. This article identified six clusters in terms of general education and five clusters in terms of higher education systems. The clustering shows, that – with some exceptions (notably the United Kingdom and Ireland) – European education systems have similar structure to other institutional areas, in particular, it confirms the existence of post-communist (in terms of Farkas) or patchwork (in terms of Rapacki et al.) capitalism. The article shows, as well, that subsystem of higher education is much less diverse, what may have a significance for future discussions on the capitalisms in the EU. Results suggests also that there exist significant differences in performance between the clusters, something that may have a crucial importance for an educational policy.


Author(s):  
Debora DeZure

“Interdisciplinary Pedagogies in Higher Education” explores the increasing integration of goals for interdisciplinary learning in American higher education. The chapter begins with working definitions of interdisciplinary learning and the many factors that have led to its proliferation. It then reviews the elaboration of new methods to teach and to assess interdisciplinary learning, emerging models of interdisciplinary problem-solving, and practice-oriented resources and online tools to assist undergraduate, graduate, and professional students and their instructors with interdisciplinary problem-solving and communications in cross-disciplinary and interprofessional contexts. The chapter concludes with the impact of technology, for example, e-portfolios and other digital and technology-enabled tools, and evidence of an emerging body of scholarship of teaching and learning focused on interdisciplinary learning.


Author(s):  
Christine A. DeLucia

The application of mindfulness practice in education has been a growing area of interest in research. Some of the benefits of mindfulness practice in education include increased focus and concentration, decreased stress and anxiety, and improved overall well-being. While mindfulness in education has been studied in preschool, elementary, secondary, and tertiary settings, little research has been done examining the benefits of mindfulness in an online learning environment. As online learning continues to be an emerging trend in higher education, it is important for educators to consider alternative ways to support the holistic needs of online learners. This chapter explores the impact of mindfulness resources on the academic and emotional experience of the online learner.


2012 ◽  
Vol 5 (1) ◽  
Author(s):  
David Kurt Herold

The introduction of new ICTs in education is usually discussed in terms of the many benefits new technologies offer, or of the negative impact they might have on the lives of their users. Focusing on the introduction of the 3D online world "Second Life" into higher education, this article shows how such discourses lead to an impasse between the advocates and the critics of new ICTs in education. To break the impasse, and to understand the impact of Second Life, or other ICTs, on education, requires a far more differentiated approach than the discourses around Second Life have shown so far. Based on the experiences of the author in creating a virtual campus for the Hong Kong Polytechnic University in Second Life, the article advocates a shift in focus from the discussion of powerful ICTs and their impact on largely passive users, to the study of active individuals, and the ways in which they integrate new ICTs into their pre-existing social and technological practices.


2012 ◽  
Vol 5 (5) ◽  
pp. 359 ◽  
Author(s):  
Maria Dolores Reina-Paz ◽  
Ainhoa Rodriguez-Oromendia ◽  
Claudia Sevilla-Sevilla

Spain is currently experiencing a difficult economic situation, and in recent years a significant change has been observed in the behavior of the demand for educational programs as a result of this situation. Recent studies reveal a change in student demand that does not have the same effect on all academic institutions. Bearing this behavior in mind, the present study focuses on providing an overview of the situation of the Spanish distance education university system over a six-year period, from the 2007/08 to the 2011/12 academic year, analyzing the different variables that influence the demand and new enrollment in official degree programs. We also conduct a comparative analysis of the patterns these variables follow depending on the methodology applied by the different universities examined in our study, making a distinction between classroom and distance education universities.


2020 ◽  
Vol 4 (2) ◽  
pp. 1273-1282
Author(s):  
Ilmadi Ilmadi ◽  
Ramzil Huda Zarista ◽  
Aden Aden ◽  
Gerry Sastro

The spread of the Covid-19 virus globally continues to grow. The impact felt by Indonesia in addition to the many positive cases, economic, social and educational system problems. The learning process that has been carried out face-to-face has become undisturbed, so that the learning process changes its function to online learning. The purpose of this research is to obtain information on how to describe the implementation process of learning for students of the Pamulang University Mathematics Study Program during the Covid-19 pandemic as an effort for Higher Education to stop and break the chain of spreading covid-19. The research subjects were students of the Mathematics Study Program. Data processing was carried out by interviewing through cloud meetings and questionnaire response sheets using the google format. Interviews and questionnaire sheets were conducted with questions that were compiled and developed with related literature. Miles & Huberman's interactive analysis techniques were used in this study. This study obtained the results, namely, (1) students already have basic learning facilities such as leptops, computers, android-based mobile phones and internet networks; (2) The learning process has not been maximally carried out yet; (3) Lack of supervision from both lecturers and parents during the lecture or learning process; (4) The online learning process has the advantage of flexibility in time, encourages and trains students to study independently.


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