COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-02-13 DOI:10.1080/09639284.2022.2039729

Gulliver Lux, Antonello Callimaci, Marie-Andrée Caron, Anne Fortin, Nadia Smaili

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引用次数: 5

Abstract

ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.

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新冠肺炎与紧急在线和远程会计课程：学生参与度和满意度的视角

摘要为应对新冠肺炎疫情，许多面对面会计课程被取消，随后仅以在线和远程学习的形式提供。本文调查了这种迁移对疫情早期会计专业学生参与度和满意度的影响。对加拿大一所大型国家资助大学的本科生和研究生会计项目的所有注册学生进行了调查。研究发现，压力/焦虑、社交互动、讲师策略、技术可及性和交付模式灵活性等变量与会计学生的参与度有关，而社交互动、导师策略和参与度则影响满意度。该研究利用之前在非疫情环境中研究的因素，展示了在卫生紧急情况下，是什么推动了会计专业学生的参与度和满意度。实际意义包括为焦虑/压力大的学生提供情感/心理支持的重要性，培养与教师频繁轻松的互动，以及通过异步教学提供额外的灵活性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.