The Effect of E-Learning on Academic Achievement among Students of the Accounting Program in Public Universities in the Kingdom of Saudi Arabia

This research aimed to understand the impact of e-accounting education on the academic achievement of students of the Bachelor of Accounting Program at The College of Business and Economics at Qassim University. The importance of this research lies in the need to understand the effects of e-learning, its contribution to accounting education, and its effect on the academic achievement of accounting students. This research was conducted by analyzing the academic data of the students for the period from 2019 to 2020. In addition, the research used the academic reports to evaluate the electronic teaching process in accounting department, to understand the impact of e-learning on the educational process. A descriptive analytical approach was employed through the review of previous studies in the fields of e-learning and accounting education. Moreover, a comparison was conducted between the students' achievement in traditional learning in 2019 and in e-learning in 2020 using the analysis obtained from Statistical Package for Social Sciences (SPSS). The results of the research proved that e-learning has positive effect on the academic achievement of students of the Bachelor of Accounting Program at Qassim University. The research recommends to include the e-learning system in the accounting department at Qassim University, and to integrate it with traditional education in order to develop the accounting education.