Perceived Effectiveness of Online Teaching and Learning of Accounting during COVID-19 Pandemic and Its Influencing Factors

Nasiru Inusah, Ofori Debrah


Prior to the Covid-19 pandemic, teaching and learning of accounting, especially in the developing world like Ghana, was mostly face-to-face rather than online. Amidst Covid-19, higher education institutions in developing countries abruptly switched from face-to-face to online learning. Mastering the theoretical and practical competencies of accounting at the higher education level requires deep learning. However, student interaction, engagement and practice are necessary factors for deep learning. Online learning however, may not provide authentic interaction and practice experiences as in face-to-face instruction. This paper examines students’ perception of the effectiveness of online mode of teaching and learning accounting during the school closure due to the Covid-19 pandemic. The aspects of online teaching and learning examined include content delivery, students’ interaction, and students’ engagement. Through survey approach, data was collected using questionnaire guides. It was found that students, in their opinion, are generally competent in basic computer and online skills, except in performing group task online. The students also inducted that access and quality of internet was not the best. Also, except for student engagement, students perceived online teaching, and learning of accounting as ineffective especially with regards to course interaction. The results indicates that gender, type of gadgets used as well as their interactions have no significant effect on students’ perception of the effectiveness of online teaching and learning of accounting. However, students’ perception of their computer and online communication skills, and access to quality internet have significant effect on students’ perception of effectiveness of learning accounting online. Therefore, to enhance the effectiveness of online mode of learning accounting in the future, stakeholders should prioritize students’ interaction, access to quality internet and students online learning competency.

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