{"title":"Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context","authors":"Feten Arfaoui , Ines Kammoun","doi":"10.1016/j.jaccedu.2023.100874","DOIUrl":null,"url":null,"abstract":"<div><p>This research aims to understand the cognitive structure of Tunisian students by exploring their attitude toward the digitalization of accounting education during the COVID-19 pandemic. Thus, we examine the current practices to make improvements and adaptations. To this end, we conduct exploratory research through the concept maps technique to gain knowledge of the challenges and opportunities of virtual accounting education. Through the analysis of 49 maps, we highlight that that the sudden shift toward online education has raised major concerns mostly related to technological issues, lack of skills among teachers and students, and absence of interaction. Policymakers and faculty members who want to build a strong foundation for implementing an online education system should find our findings interesting.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575123000465","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
This research aims to understand the cognitive structure of Tunisian students by exploring their attitude toward the digitalization of accounting education during the COVID-19 pandemic. Thus, we examine the current practices to make improvements and adaptations. To this end, we conduct exploratory research through the concept maps technique to gain knowledge of the challenges and opportunities of virtual accounting education. Through the analysis of 49 maps, we highlight that that the sudden shift toward online education has raised major concerns mostly related to technological issues, lack of skills among teachers and students, and absence of interaction. Policymakers and faculty members who want to build a strong foundation for implementing an online education system should find our findings interesting.
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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