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Is Google Classroom, Zoom, and WhatsApp effective for accounting students during the COVID-19 pandemic?

Analisis profesi, persyaratan kerja dan hasil kerja akuntan terhadap mahasiswa di kota batam.

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.

Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

Understanding the Effect of the COVID-19 Pandemic on Management Accounting Students

A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as the safety of their staff and students from a global pandemic. This arrangement has created teaching problems in terms of familiarizing oneself with technology, losing face-to-face contact, and limiting access to essential facilities such as laboratories and libraries. The new normal is when remote learning is employed to fulfil TLA obligations. Therefore, students are expected to adjust from a traditional to a remote learning environment. This change in environment highlights the importance of exploring students’ perceptions as the recipients of this novel learning.  Hence, the aim of this study was to explore the impact that the COVID-19 pandemic has had on student learning, underpinned by the activity theory. Quantitative research methods were applied to elicit students’ perceptions of remote learning through the use of an online questionnaire. The target population comprised undergraduate management accounting students. The paper provides interesting implications for government, policymakers, regulatory bodies, and other researchers because it offers a student perspective on the challenges experienced with remote learning.

Islamic Social Environment Perspective and Intention Decisions of Accounting Students at Islamic Financial Institutions

The aim of this research is to test the Islamic social environment on interest decisions and tests from a psychologically behavioural perspective rooted in the theory of planned behaviour (TPB) in individual interest decisions. The research method uses structural equation modeling (SEM) through SmartPLS 3.0 software, with a sample of 157 accounting students at state universities (PTN), state Islamic religious colleges (PTKIN) and private universities (PTS) located in Central Java, West Java and East Java, Yogyakarta. The test results showed that the Islamic social environment significantly affects interest decisions, theory of planned behaviour (TPB) which has dimensions of attitudes, subjective norms and perceptions of behavioural control have a significant effect on islamic social environment and interest decisions. Meanwhile, attitude and subjective norms point to a significant direction toward interest decisions through islamic social environments, while perceptions of behavioural control are insignificant over decisions

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI

ABSTRACTThe purpose of this study was to analyze the factors that influence the interest of accounting students to take accounting certification. The factors for taking accounting certification are measured by the variables of intention, motivation, financial rewards, CA. The data used in this study is primary data, namely the collection technique by distributing online questionnaires to accounting students at Adi Buana University Surabaya. The results showed that the variables of intention, motivation, CA, had a significant effect on the interest of accounting students at Adi Buana University in choosing a career as a public accounting profession. Financial rewards moderate the effect of motivation, intention on the interest of accounting students in choosing a career as a public accounting profession. However, it cannot moderate the perceived effect of professional training on the interest of accounting students in choosing a career as a public accounting profession.

WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS?

Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through the Theory of Planned Behavior (TPB) lens. This study used a survey to gather data from 154 accounting students. The effect of attitude variables, subjective norms, and behavioral control on accounting students' whistleblowing intentions was examined using a regression test. The regression analysis indicated that all three variables influenced whistleblowing intentions positively. Among the three variables, attitude towards behavior has the biggest impact on whistleblowing intentions, at 37%. This could be interpreted as the need of building accounting students' attitude character to encourage whistleblowing action. Accounting lecturers, as indicators of student subjective norms, play a critical role in developing these characters. This study has theoretically confirmed the applicability of the TPB. The findings of this study assist policymakers in developing a university-based whistleblowing system.

Test-Wiseness and Multiple-Choice Accounting Questions: Implications for Instructors

This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of the rules is poorly understood, but they rely largely on preventable flaws in question design. After identifying eleven relevant rules, we had graduate research assistants employ the rules on unfamiliar material, to test whether the rules can be effective when used by capable students who have not studied the material. Three of the rules demonstrate positive results, and participants are able to recognize the more valuable ones. Additionally, we survey accounting majors at two universities to assess general familiarity and belief in the rules. We find that they have well-formed ideas of the relative usefulness, which are consistent between universities. The results provide some insights into the issues question writers should consider, so as to avoid vulnerability to test-wiseness or even turn the rules to their advantage when composing questions.

Bridging the employability skills gap: going beyond classroom walls

Purpose Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by employers in the workplace. Applying the modes of grasping and transforming the experience embodied in Kolb’s experiential learning theory (ELT) (1976, 1984), the purpose of this paper is to examine the development of employability skills of accountancy students through their involvement in two extracurricular activities: community accounting and an accountancy club. Design/methodology/approach Underpinned by Kolb’s (1976, 1984) four modes of ELT and work-integrated learning to develop professional competencies required for future work, an online survey of accounting students was conducted to assess their reflections on involvement in these two aforementioned extracurricular activities over a two-year period. Findings The findings indicate that the students had developed useful cognitive and behavioural skills from their participation in these extracurricular activities. These findings are consistent with the literature on internships and service-learning, both of which have been associated with transferable skills development. Originality/value Prior studies focused on in-classroom learning activities or internships to help students develop various essential skills required in the workplace. However, extracurricular activities have received little attention in the accounting education literature. This study provides insights into skills accounting students can gain from extracurricular participation in community accounting and an accountancy club.

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Examining Learning Experience and Satisfaction of Accounting Students in Higher Education before and amid COVID-19

Mohamed a. shabeeb.

1 Department of Accounting, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia

2 Accounting Department, Faculty of Commerce, South Valley University, Qena 1464040, Egypt

Abu Elnasr E. Sobaih

3 Management Department, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia

4 Hotel Management Department, Faculty of Tourism and Hotel Management, Helwan University, Cairo 12612, Egypt

Ibrahim A. Elshaer

5 Hotel Studies Department, Faculty of Tourism and Hotels, Suez Canal University, Ismailia 41522, Egypt

Associated Data

Data is available upon request from researchers who meet the eligibility criteria. Kindly contact the first author privately through e-mail.

The widespread outbreak of the COVID-19 virus had substantial impacts on higher education, which turned into distance using virtual environments and electronic (e) learning platforms. There is a growing body of research on the effect of COVID-19 on students’ education and e-learning experiences amid the pandemic. However, limited research was performed to assess the learning experience before and amid the COVID-19 pandemic among students in specific disciplines such as accounting. The current research compares accounting students’ learning experience and satisfaction before and amid the COVID-19 pandemic. We distributed a pre-tested questionnaire online to students through our colleagues. The results of the SEM multi-group analysis with Amos indicated significant differences between students’ experience before and amid the COVID-19 pandemic, which had a significant influence on their satisfaction. Accounting students were found to have more participation in learning, to receive proper support and motivation, and to have better assessment and feedback before than amid COVID-19. However, they had better access to information and learning resources and were able to construct knowledge amid the pandemic using e-learning than before the pandemic. Several implications from the findings are raised and discussed.

1. Introduction

Amid the announcement by WHO “World Health Organisation”, at the beginning of 2020, that COVID-19 was a worldwide pandemic, policymakers in most countries universally shifted their educational system to the distance. This was undertaken to ensure the protection of students because of the widespread coronavirus [ 1 ]. Electronic (e) learning was the norm and the sole tool of learning in most universities for at least a couple of semesters, thanks to the leaders of universities, who were also keen to protect their students and staff while maintaining the quality of education. Universities provided their staff and students with every possible tool to enhance their e-learning experience of students with a virtual learning environment [ 1 ].

As expected, scholars responded quickly to the pandemic and its influence on students and their learning experience. A growing academic body of research was conducted to understand the impacts of COVID-19 on education and learning (e.g., [ 2 , 3 , 4 ]); to highlight the challenges and/or opportunities facing e-learning amid the COVID-19 pandemic (e.g., [ 5 , 6 ]); to stress the value of e-learning using either a formal learning system or social network sites (e.g., [ 7 , 8 , 9 , 10 , 11 ]); to maintain academic performance using e-learning (e.g., [ 12 , 13 ]); to enhance student satisfaction and engagement (e.g., [ 14 , 15 ]); to create positive e-learning experiences (e.g., [ 16 , 17 ]; and to understand education post-COVID-19 pandemic (e.g., [ 18 ]).

Learning experiences before COVID-19 were mostly based on face-to-face interaction between students and their educators; however, learning amid COVID-19 turned virtual, where the interaction is online using various digital platforms [ 1 ]. There is some important questions about students’ learning experiences amid COVID-19, which could influence the creation of positive learning experiences as well as students’ satisfaction post-COVID-19 pandemic. The research questions are: To what extent do students’ satisfaction with learning experiences differ amid the COVID-19 pandemic in contrast to before? What are the factors that have the most influence on student learning experience and satisfaction before and amid the pandemic caused by COVID-19? What are the lessons we could learn from the COVID-19 pandemic?

A review of research to date on students learning experiences, engagement, and satisfaction amid COVID-19 showed that most research examined the impact of COVID-19 on teaching and learning and students’ perception of e-learning in general (e.g., [ 3 , 4 , 16 ]). Similarly, there was an increasing body of research examining the e-learning experience of students, especially medical and nursing students (e.g., [ 19 , 20 , 21 , 22 , 23 ]). These studies highlighted the limitation of e-learning in the interaction between students and educators, especially in practical courses and training sessions that required physical attendance. However, limited research was undertaken to compare students learning experiences before and amid COVID-19 in many disciplines, such as accounting. There was an attempt pre-COVID-19 pandemic to compare distance and traditional learning among accounting students [ 24 ]. It was found that distance learning is a supporting tool beside traditional learning, which is face-to-face, but it cannot replace it. However, students amid COVID-19 adopted distance learning as a single learning tool, which requires an examination, as was undertaken by the current study.

Prior to the coronavirus outbreak, the majority of universities in Saudi Arabia, such as in many other countries, did not embrace online learning technologies in education. However, this sudden adoption of an online learning platform in the business and accounting departments could be detrimental to the outcomes of the educational process [ 25 ]. There might be an issue with the negative consequences, especially the quality of outcomes among accounting students. One important issue that may lead to the inappropriate performance of accounting students during the online learning process compared to face-to-face education is its quantitative nature, with many tables, figures, and numbers [ 26 ]. Studies, e.g., [ 27 , 28 ], reported that quantitative online course results were poorer than those of qualitative courses. The quantitative nature of accounting courses requires a high level of interaction between instructors and students. Ref. [ 29 ] found that less communication levels between instructors and students is one of the main problems that face online courses. Additionally, accounting curricula rely heavily on technology, and numerous technologies are applicable to these curricula [ 30 , 31 , 32 ]. Most of these technologies may require software that cannot be available outside the university’s campus and require more interaction when discussed. According to Means et al. [ 33 ], online education approaches are viewed as less effective than conventional teaching, which is face-to-face and in universities, e.g., accounting education. However, if accounting education is severely affected by COVID-19, this will detrimentally affect the profession and the production of skillful accountants for the industry [ 34 ].

The current research aimed to compare accounting students’ learning experiences and satisfaction before and amid the COVID-19 pandemic. The research examined the factors that create positive learning experiences before and amid the COVID-19 pandemic. It examined the influence of e-learning experiences on student satisfaction before and amid the COVID-19 pandemic. It is anticipated that the results of this research will support the provision of positive learning experiences and enhance the e-learning experience post-COVID-19 pandemic. Therefore, in the next sections of the paper, we build the relationship between the learning experience and student satisfaction. We then examine this relationship with accounting students before and amid the COVID-19 pandemic. Using multi-group analysis, we compare student learning experiences and satisfaction before and amid the COVID-19 pandemic. We then discuss these results and conclude the research.

2. Literature Review

2.1. learning experiences in higher education before and amid covid-19.

As highlighted earlier, learning amid COVID-19 turned into distance learning using digital platforms. There were some attempts by scholars to assess the efficiency of e-learning compared to a traditional classroom, especially among medical and health students. The recent study of Nalini et al. [ 35 ] adopted a paired sample test to the comparison between the pre- and post-test of two different groups (online and traditional), and the results showed statistically significant differences between online and traditional, where online learning was found to be better for encouraging deeper and independent learning. The study of Anwar et al. [ 19 ], who tested the medical and dental students’ e-learning experiences in private education institutions, showed that they were prepared to make the transition to online learning because they found their experience with e-learning positive. However, they called for more studies to address the deficiencies of this shift on the quality of learning outcomes. Another research paper conducted by Nepal [ 20 ], which was implemented on nursing students, showed that nursing students had a positive attitude towards e-learning amid the pandemic. However, students reported internet problems and technological issues, but if the obstacles are controlled, then e-learning can be an alternative tool to traditional learning. A study on Jordanian medical students showed that e-learning had several technical and infrastructure obstacles that affected the learning experience and satisfaction of students [ 21 ]. An interesting study by Kaur et al. [ 22 ] compared traditional forms of learning to e-learning during the COVID-19 pandemic on medical undergraduate students. The results showed that e-learning was less effective compared to traditional classroom learning. They found that, while e-learning is as equally effective as conventional learning in communication and students building skills, it is not of the same interaction level and is suitable for practical courses. They recommended that e-learning should be adopted as a supporting learning tool and not as a substitute for traditional learning. In accounting education context, the limited published studies (e.g., [ 25 ]) show that this sudden shift in accounting education towards e-learning could negatively affect the learning outcomes. This is because the quantitative nature of accounting education with many tables, figures, and numbers [ 26 ] requires a high level of interaction between the instructor and students [ 29 ].

2.2. Student Learning Experiences and Satisfaction in Higher Education

Student satisfaction with teaching methods and the learning process is crucial for the sustainability of higher education [ 11 , 12 ]. Hence, leaders of higher education institutions pay much attention to the creation of a positive experience that achieves student satisfaction [ 16 ]. The antecedents of student learning experiences vary; however, the model of student learning experience suggested by Awidi [ 36 ] was examined in several studies. According to Awidi [ 36 ], the learning experience has six antecedents: knowledge construction and personal reflection, feedback, assessment, motivation and support, access to resources and information, and participation and collaboration. Awidi et al. [ 37 ], Prakash and Saini [ 38 ], and Alyahya [ 39 ] scales are appropriate for examining student experiences and their relationship with their satisfaction with learning. Awidi [ 36 ] argued that these are the determinants of learning experiences and have a positive influence on student satisfaction. In accounting, students require more interaction with their instructors about statistics and numbers; however, there were less communication levels between instructors and accounting students amid COVID-19 [ 34 ]. Hence, it is expected there are differences between accounting students before COVID-19, which used traditional face-to-face learning, and amid COVID-19, which became e-learning. Relying on these arguments, we could assume that:

A significant difference is expected in the relationship between experience with knowledge construction and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with feedback and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with assessment and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with support and motivation and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with Access to knowledge and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with participation and student satisfaction before and amid COVID-19.

3.1. Targeted Sample

Students majoring in accounting at the School of Business (SoB) in public higher education institutions in Saudi Arabia (KSA) were the focus of this study. These universities were among those that relied heavily on face-to-face lectures before the COVID-19 pandemic and were pushed to transfer to online platforms throughout the pandemic in order to continue giving lectures and maintaining contact with students.

The research team circulated the developed questionnaire to the targeted accounting students via personal relationships and networks. They were requested to distribute and share the survey link via WhatsApp or email. Students were allowed to either answer the anonymous survey or choose not to. To make sure that no one else could reply to the questionnaire, the students were required to write their formal email address before completing the questionnaire. To ensure that no one else could reply to the questionnaire, the students had to write their formal university email addresses before completing the questionnaire.

Participation in the survey was entirely voluntary, and anonymity was preserved to protect respondents’ privacy; all information that could be used to identify participants’ identity was deleted from the results. Student name, age group, and institution name were not obligatory questions. A total of 530 questionnaires were distributed, 500 valid questionnaires were retained with no missing data, and there was a 94% response rate. The questionnaire was distributed in September and October 2021. The targeted students were asked to evaluate the same questions before and during the COVID-19 pandemic.

3.2. Instrument and Scale Development

A multi-item scale (5-point Likert scale) was applied to assess the research dimensions. The study scale consisted of seven factors. Six of them were adopted from Awidi [ 37 ] in order to assess learning experiences before and during the COVID-19 pandemic. The learning experience has six latent dimensions with 26 items (questions). These latent dimensions are as follows: “critical reflection and knowledge construction” (CRAKS), “feedback” (FEED), “assessment” (ASSES), “participation and collaboration” (PAC), “support and motivation”, (SAM), “access to information and learning resources” (AIR), while the student satisfaction (SATIS) measure was adopted from Jiang et al. [ 40 ] and has four items (i.e., “Overall, I am satisfied with the ease of completing my tasks by using the online learning platforms”).

The online questionnaire was structured and designed to match the recommendations illustrated in the previous literature [ 41 ]. After generating the scale items, one researcher converted the questionnaire into an online version that was thoroughly reviewed by the research team before the distribution of the URL to the targeted students. The study’s main aims were well defined, and the targeted accounting students were requested to contribute to answering the survey. Accounting students (study sample) were knowledgeable of their confidentiality and anonymity. Students obtained the URL of the questionnaire (in English and Arabic) via social media profiles or university emails. The research members followed up on the replies on a daily basis. Participant personal information was optional (student name, student phone number, email address, and social media profiles) and was located at the bottom of the questionnaire.

After the scale was translated from English to Arabic, 17 accounting students and 16 accounting professors were asked to evaluate its clarity, simplicity, and suitability. Throughout this process, no significant changes were made; however, a few suggestions for language clarity were implemented. For the purpose of determining the reliability of the scale items, Cronbach’s alpha ( a ) values were assessed. The alpha ( a ) scores ranged from 0.91 to 0.96, which is higher than the recommended cut-off value of 0.7 that Nunnally [ 42 ] recommended.

Several procedures were executed to detect common method variation (CMV) in the self-reported online survey data [ 43 ]. For example, (1) the dependent variable (student satisfaction) was allocated in the survey to be before the dependent variables (learning experience dimensions). (2) The identities and confidentiality of respondents were secured. (3) We employed Harman’s single-factor method, where all the survey items were subjected to exploratory factor analysis (EFA) in the SPSS software with the limitation that only one factor should be retrieved without rotating the data. The findings showed that CMV was not an issue at any point during our investigation because just one variable accounted for a variance of 37% [ 44 ].

3.3. Methods of Data Analysis

In our study, two main data analysis methods were employed. First, descriptive analysis (respondent demographics, means ( M ), and standard deviation (S.D)) was conducted. Second, two multivariate data analysis (MVA) techniques were employed, which were (1) confirmatory factor analysis (CFA) and (2) structural equation modeling (SEM). SEM was preferred as the main data analysis approach because it can concurrently test and assess complicated latent multidimensional hypotheses. SEM can assess complicated relationships while taking into account the possibility of measurement error [ 43 ]. Several SEM goodness of fit (GOF) criteria were employed as follows: “2/df, RMSEA, SRMR, CFI, TLI, NFI, PNFI, and PCFI”, as suggested by various sources [ 45 , 46 , 47 , 48 ]. SPSS 25 and AMOS 24 were used for data analysis.

4. Data Results

4.1. descriptive analysis results.

There was nearly an equal distribution of the study respondents between males (53%) and females (47%). The mainstream accounting students, as expected, were under 26 years old (92%). The participants’ responses were in the form of a number between 1 and 5, with 5 denoting “strongly agree” and 1 denoting “strongly disagree”. The range of values for the mean was from 3.52 to 4.15, and the range of values for the standard deviation was from 0.914 to 1. 292. As a direct consequence of this, the data were spread out more evenly and were not as concentrated in the center [ 47 ]. Furthermore, the analyses of the skewness and kurtosis ranges demonstrated that there were no values that were greater than −2 or +2, indicating that the data were normalized using a univariate approach [ 46 ].

4.2. Multivariate Analysis Results

We conducted a two-phase successive structural equation modeling (SEM) approach as recommended by [ 48 ]. In phase 1, the validity and reliability of the scale were evaluated with a first-order CFA model (measurement) using AMOS v24 and a maximum likelihood estimation procedure. In phase 2, the nomological model (structural) was evaluated using the same procedure to test the study hypotheses. Furthermore, a multi-group analysis method was conducted in Amos vs24 to detect if the tested hypotheses differed before and amid the COVID-19 pandemic.

4.3. Phase 1: CFA Models (Construct Validity and Reliability)

Two first-order CFA models (before and amid the COVID-19 pandemic) were drawn and run in Amos v24 to evaluate the discriminant and convergent validity of the employed scale (seven latent dimensions and 30 variables). The GoF criteria showed a good fit in the two models as displayed in Table 1 .

Psychometric properties of the two tested models.

Model 1 CFA: “χ 2 (384, N = 500) = 804.48, p < 0.001, normed χ 2 = 2.095, SRMR = 0.011, RMSEA = 0.021, CFI = 0.986, NFI = 0.970, TLI = 0.971, PNFI = 0.761, and PCFI = 0.781)”. Model 2 CFA: “χ 2 (384, N = 500) = 847.488, p < 0.001, normed χ 2 = 2.207, SRMR = 0.021, RMSEA = 0.031, CFI = 0.988, NFI = 0.978, TLI = 0.982, PNFI = 0.775, and PCFI = 0.790)”. “Note: SFL = standardized factor loading; a = alpha value; C.R = composite reliability; MSV = maximum shared variance; AVE = average variance extracted”.

The seven dimensions’ composite reliability (C.R) values in the two models (see Table 1 ) showed good internal consistency because they ranged from 0.92 to 0.97 and consequently exceeded the suggested threshold score of 0.70 [ 39 ]. Moreover, the dimensions’ reliability was supported by assessing the Cronbach’s alpha scores, which all were found to be higher than the required threshold point of 0.70, as depicted in Table 1 [ 42 ]. Additionally, the results in Table 1 further support the scale convergent validity, as all standardized factor loadings (SFL) were found to be significant with high loadings (ranging from 0.78 to 0.98 in the two models). The average variance extracted (AVE) for all the seven employed dimensions was found to be higher than 0.50, as recommended by Hair et al. [ 46 ], which further supports the convergent validity of the employed scale. Furthermore, as seen in Table 1 , all maximum shared variance (MSV) scores were found to be lower than the corresponding AVE scores, demonstrating proper discriminant validity [ 45 ]. Finally, as shown in Table 2 , the squared root of the AVE values (bold values) was higher than the intercorrelation of the variables (below bold variables), giving more evidence that supports that the scale has adequate discriminate validity [ 44 ].

Validity results.

* Bold values are the squared root of the AVE values.

4.4. Phase 2: Hypotheses Testing in the Structural Models

Following the review of the relevant prior research, a particular theoretical model was justified. Subsequently, primary data were gathered and examined in order to ascertain whether or not they matched the assumed theoretical model [ 45 ]. Depending on how well the assumed model fit the data, it was either disapproved or approved.

Table 3 and Figure 1 show the GoF for the two proposed and tested structural models (before and amid the pandemic caused by COVID-19). The chi-square GoF analysis was significant ( p less than 0.01) in both of the models that were put to the test, which suggests that the null hypothesis (models fit the data well) was not accepted. That is to say, the real covariance matrix, denoted by the letter S, did not match the covariance matrix that was calculated, denoted by the symbol (∑k). However, because the size of the sample affected the p value, and the value itself was always significant, other several GoF were considered, such as “Standardized Root Mean Squared” (SRMR), “Root Mean-Square Error Approximation” (RMSEA), “normed chi-square” (chi-square divided by degree of freedom), “Comparative Fit Index” (CFI), “Tucker Lewis index” (TLI), and Parsimony Comparative Fit (PNFI) [ 43 , 45 ]. As depicted in Table 2 , Model 1 (before the COVID-19 pandemic) demonstrated somewhat better GoF criteria than Model 2 (amid the COVID-19 pandemic). Generally, the two models had an adequate fit for data. All the paths’ coefficients (hypotheses) in the two models were found to be significant and positive as shown in Figure 1 and Table 3 .

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The structural results for the two comparative models (before and amid COVID-19).

Hypotheses results for the two comparative models (before and amid COVID-19 models).

Before COVID-19 Model: “χ 2 (399, N = 500) = 1087.071, p < 0.001, normed χ 2 = 4.529, SRMR = 0.021, RMSEA = 0.029, CFI = 0.952, NFI = 0.935, TLI = 0.939, PNFI = 0.766, and PCFI = 0.782)”. Amid COVID-19 Model: “χ 2 (399, N = 500) = 1964.277, p < 0.001, normed χ 2 = 4.932, SRMR = 0.039, RMSEA = 0.048, CFI = 0.943, NFI = 0.927, TLI = 0.929, PNFI = 0.759, and PCFI = 0.773)”. *** p value less than 0.001; ** p value less than 0.0.

4.5. Multi-Group Analysis Results

To test if the relationships between learning experience dimensions and student satisfaction variables differed before the COVID-19 pandemic (Model 1) and amid the pandemic (Model 2), the two groups of data were compared in order to determine whether or not there are any deviations in the model path coefficients (i.e., variance). An SEM multi-group analysis technique was employed with Amos program version 24. The two models were compared in order to identify any deviations in the model paths (i.e., variant). An examination of the differences between the full structural models of the two groups under study could be conducted through the use of a chi-square (χ 2 ) difference analysis. Comparing the estimated chi-square value of the free unconstrained (baseline) model and the fixed constrained (structural weights) model disclosed a significant difference with a p value less than 0.001 between the two tested models. Consequently, the results suggest that one/or more of the path coefficients between the two tested models was not equivalent [ 47 ].

As can be seen in Table 3 and pictured in Figure 1 , all the path coefficients s were found to be positive and significant in the two evaluated models. Nevertheless, the Amos results indicated that the GoF and most of the regression weights of Model 1 were found to be higher than the GoF and the same regression weights in Model 2. More specifically, the impact of feedback (FEED) on student satisfaction in Model 1 (before the pandemic) was shown to have a greater positive effect and a more significant value (β = 0.47, p <0.001) (H2) than in Model 2 (β = 0.19, p < 0.01). Similarly, ASSESS was found to have a higher positive (β = 0.42) significant effect on student satisfaction (H3) in Model 1 than the situation in Model 2 (β = 0.23).

The impact of participation and collaboration (PAC) on students’ satisfaction (H4) in Model 1 (β = 0.44, p < 0.001) was higher than that in Model 2 (β = 0.27, p < 0.001). Likewise, support and motivation (SAM) were found to have a higher significant positive effect (β = 0.39, p < 0.001) on students’ satisfaction (H5) in Model 1 than in Model 2 (β = 0.25, p < 0.001).

On the other hand, during the pandemic (Model 2), critical reflection and knowledge construction were found to have a higher and more positive significant impact on students’ satisfaction (β = 0.42, p < 0.001) than before (Model 1) the pandemic (β = 0.22, p < 0.001), supporting H1. Similarly, the association between access to resources and information and satisfaction was found to be higher amid the pandemic (β = 0.41, p < 0.001) than before the pandemic (β = 0.21, p < 0.001), supporting H6.

Table 3 also demonstrates that the explanatory power (squared multiple correlations) of Model 1 was higher (0.83) than that of Model 2 (0.65). Therefore, Model 1 (before the COVID-19 pandemic) showed a higher explanatory power than model 2 (amid the pandemic) in explaining students’ satisfaction with the learning process.

5. Discussion

We undertook this study to examine whether there are significant differences in learning experiences and its relationships with accounting student satisfaction, both before and amid COVID-19. Accounting students used to have traditional learning in face-to-face classrooms with little (as supplement) or no e-learning before COVID-19; however, amid COVID-19, they only have access to e-learning. Hence, there was concern about the detrimental effect of COVID-19 on accounting education and the quality of graduates in terms of knowledge and skills [ 34 ]. This is because accounting education requires more interactivity with instructors, which may be limited in e-learning compared to face-to-face [ 25 ]. In this study, we examined whether this shift in learning affected the student learning experience and their satisfaction. The results of our research showed an overall positive relationship between learning experience and satisfaction, before COVID-19 (model 1) and amid the COVID-19 (model 2) pandemic. We found that the influence of both assessment and feedback on student satisfaction before COVID-19 was shown to have a greater positive effect and a more significant value than amid the pandemic. This is because students in the accounting discipline would like to receive in-person assessments and obtain in person feedback; the quantitative nature of this discipline with lots of numbers requires personal feedback and assessment. Therefore, students stated that they found their learning experience with both feedback and assessment better in traditional learning (before COVID-19) than e-learning (amid COVID-19). Despite the fact that students may find it easier to submit their assignments for assessment and undertake exams online [ 36 ], a traditional classroom is more effective in assessment and feedback than learning [ 35 ].

The results also showed that the impact of students’ participation and collaboration as well as support and motivation on their satisfaction was higher with traditional classroom learning (i.e., before COVID-19) than in e-learning (amid the COVID-19 pandemic). Students found themselves more supported, motivated, engaged, and more likely to participate in the course activities in a traditional classroom than in e-learning. These findings are in line with previous literature review [ 25 , 26 , 29 ], such as that accounting education requires more participation and engagement of students during the discussion to ensure they sufficiently understood the information given with many tables and numbers. Hence, these issues were higher before the pandemic with face-to-face interaction than after the pandemic, since e-learning was a single learning tool.

On the other hand, we found that access to information and resources was higher amid the pandemic than before the pandemic. Students found themselves having more access to information online relevant to their courses at their convenience. They can access this information online anytime they want. It was appropriate for them that the learning sources and information is available all the time and they can access it as much as they want. This supports the findings of Alyahya et al., [ 39 ], who found that learning facilitates access to information and learning and, hence, creates a positive learning experience. This has a more positive significant influence on students’ satisfaction than before the pandemic. Interestingly, students have better personal reflection and knowledge construction because of e-learning amid the pandemic than before the pandemic. They found that e-learning gave them more confidence to explore course content and solve a problem, which supports the findings of Elshaer and Sobaih [ 16 ] and Alyahya et al. [ 39 ]. The results overall showed that the influence of experience with traditional learning has a higher effect on students’ satisfaction than the e-learning experience.

Our findings are of significant value for accounting education (and other similar disciplines). Our research showed that traditional learning (before the pandemic) is more appropriate than e-learning (amid the pandemic) for creating more support, motivation, collaboration, and participation for students in the e-learning process due to the quantitative nature of accounting education. Additionally, face-to face teaching was found to be more useful for giving assessment and feedback to students than e-learning. Hence, students were more satisfied with their traditional classroom experience than e-learning in these issues. Nonetheless, they found e-learning more appropriate than traditional learning for accessing information and resources, as well as knowledge construction and personal reflection. These findings confirmed that a blend of traditional and e-learning post-pandemic would be more appropriate for creating a learning experience and enhancing students’ satisfaction, which definitely influences their academic performance [ 12 ].

6. Conclusions

The current study compared the learning experiences and satisfaction of accounting students before and amid COVID-19 for ensuring a better and quality education. The results showed an overall positive relationship between learning experience and satisfaction, before (model 1) and amid COVID-19 (model 2). The results confirmed more positive experiences with feedback, assessment, support and motivation, and participation and collaboration before COVID-19 than amid COVID-19. This means that there were more positive experiences with traditional learning than e-learning in relation to these four factors. However, there were more positive experiences with knowledge construction and personal reflection, as well as access to information and resources amid COVID-19 than before COVID-19. This reflects that e-learning, which was provided amid COVID-19, supported students to have access to information and resources and enhance their personal reflection and knowledge construction. These results acknowledge blended learning post-COVID-19 education to gain the benefits of different types of learning and enhance students’ satisfaction, as well as their academic performance.

Funding Statement

This work was funded by the Deanship of Scientific Research, Vice Presidency for Graduate Studies and Scientific Research, King Faisal University, Saudi Arabia [Project No. GRANT1791].

Author Contributions

Conceptualization, M.A.S., I.A.E. and A.E.E.S.; methodology, M.A.S., I.A.E. and A.E.E.S.; software, I.A.E.; validation, M.A.S., I.A.E. and A.E.E.S.; formal analysis, M.A.S. and A.E.E.S.; investigation, M.A.S., I.A.E. and A.E.E.S.; resources, M.A.S., I.A.E. and A.E.E.S.; data curation, M.A.S., I.A.E. and A.E.E.S.; writing—original draft preparation, M.A.S., I.A.E. and A.E.E.S.; writing—review and editing, M.A.S., I.A.E. and A.E.E.S.; visualization, M.A.S., I.A.E. and A.E.E.S.; supervision, M.A.S., I.A.E. and A.E.E.S.; project administration, A.E.E.S.; funding acquisition, M.A.S., I.A.E. and A.E.E.S. All authors have read and agreed to the published version of the manuscript.

Institutional Review Board Statement

The study was conducted according to the guidelines of the Declaration of Helsinki and approved by the Deanship of Scientific Research Ethical Committee, King Faisal University (project number: GRANT1961, date of approval: 1 June 2022).

Informed Consent Statement

Informed consent was obtained from all subjects involved in the study.

Data Availability Statement

Conflicts of interest.

The authors declare no conflict of interest.

Publisher’s Note: MDPI stays neutral with regard to jurisdictional claims in published maps and institutional affiliations.

research papers on accounting students

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research papers on accounting students

  • 17 Jan 2024
  • Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

research papers on accounting students

  • 23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

research papers on accounting students

  • 07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

research papers on accounting students

  • 13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

research papers on accounting students

  • 24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

research papers on accounting students

  • 28 Feb 2021
  • Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

  • 02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

  • 20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

  • 24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

research papers on accounting students

  • 27 Feb 2020
  • Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

  • 18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

  • 16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

research papers on accounting students

  • 28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

  • 22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

  • 03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

research papers on accounting students

  • 03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

  • 19 Nov 2018

Lazy Prices

The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

research papers on accounting students

  • 24 Sep 2018

How Cost Accounting is Improving Healthcare in Rural Haiti

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; 0 Comments.

  • 14 Dec 2017

The Real Exchange Rate, Innovation and Productivity

Addressing debates on the effects of real exchange rate (RER) movements on the economy, this study examines manufacturing firm-level effects of medium-term fluctuations, in particular firm-level productivity across a wide range of countries. RER changes have different impacts depending on the export and import orientation of regions and the prevalence of credit constraints. Effects are non-linear and asymmetric, suggesting that the link between RER changes and macroeconomic performance might be much more nuanced than usually thought.

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A professor worried no one would read an algae study. So she had it put to music

Neda Ulaby - Square

Dead fish washed ashore in a red tide in 2018 in Sanibel, Fla. Joe Raedle/Getty Images hide caption

Dead fish washed ashore in a red tide in 2018 in Sanibel, Fla.

An anthropology professor at the University of South Florida recently published a paper she knew barely anyone would read. At least, not outside her field.

The paper, co-authored with three other professors, had to do with the impact of algae blooms and depletion of coral reefs on the region's tourism industry. The work was glum, says Heather O'Leary . It involved tracking visitors' reactions to the environment on social media.

"Part of the data for months was just reading tweets: dead fish, dead fish, dead fish," she recalls. "We were really thinking every day about the Gulf of Mexico and the waters that surround us, especially in St. Pete as a peninsula, about those risks, and the risks to our coastal economy."

Changing The Climate Of Protest With Aerial Art

The Picture Show

Changing the climate of protest with aerial art.

But attending concerts at USF's School of Music inspired and gladdened her. So she reached out to its director of bands, Matthew McCutchen .

"I'm studying climate change and what's going down at the coral reefs," he remembers her saying. "And I've got all this data and I'd like to know if there's any way that we can turn it into music."

Indeed there was. Composition professor Paul Reller worked with students to map pitch, rhythm and duration to the data. It came alive, O'Leary says, in ways it simply does not on a spreadsheet.

research papers on accounting students

Matthew McCutchen, Heather O'Leary and Hunter Pomeroy at the University of South Florida Symphonic Band & Wind Ensemble show at USF Concert Hall. Aiden Michael McKahan/University of South Florida hide caption

Matthew McCutchen, Heather O'Leary and Hunter Pomeroy at the University of South Florida Symphonic Band & Wind Ensemble show at USF Concert Hall.

"My students were really excited to start thinking about how the other students, the music students, heard patterns that we did not see in some of the repetitions," she says. With music, she added, "you can start to sense with different parts of your mind and your body that there are patterns happening and that they're important."

In this case, she says, the patterns revealed the economic impact of pollution on coastal Florida communities. The complex challenge is a symptom of other, bigger problems. "The world is going to see more and more of these purportedly 'wicked problems,' the ones that take multiple people with different types of training and background to solve," O'Leary says.

Climate Scientist Tries Arts To Stir Hearts Regarding Earth's Fate

Joe's Big Idea

Climate scientist tries arts to stir hearts regarding earth's fate.

The University of South Florida is excited about this composition . Other departments are getting involved, including communications, education and library science. Now, a group of faculty and students are working to bring together music and the environment in related projects, such as an augmented reality experience based on this composition. The group, which calls itself CRESCENDO (Communicating Research Expansively through Sonification and Community-Engaged Neuroaesthetic Data-literacy Opportunities) wants to spread awareness about the algae blooms, data literacy and democratizing science.

Edited for radio and the web by Rose Friedman. Produced for the web by Beth Novey. Produced for the radio by Isabella Gomez Sarmiento.

  • science and music
  • University of South Florida
  • algae bloom
  • Apply to UMaine

Watershed Process and Estuary Sustainability Research Group

Wpes graduate student wins poster award at maine sustainability & water conference.

MS student Cade King was awarded first place in the graduate poster competition at the 2024 Maine Sustainability & Water Conference in Augusta.  His poster summarizes research on Analyzing Measured Flows for Salmon Habitat Management in the Upper Penobscot River. Congratulations, Cade!

WPES undergraduate intern David Libby also made a strong showing with his first Maine Sustainability & Water Conference poster,  Quantifying the “Perfect Storm” for Sediment Entrainment at the Confluence of Nontidal Streams and Tidal Estuaries .  See the photos below for closer looks at both posters!

Cade King smiling beside his poster at the 2024 Maine Sustainability & Water Conference

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