IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v65y2023ics0748575123000465.html
   My bibliography  Save this article

Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context

Author

Listed:
  • Arfaoui, Feten
  • Kammoun, Ines

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.

Suggested Citation

  • Arfaoui, Feten & Kammoun, Ines, 2023. "Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context," Journal of Accounting Education, Elsevier, vol. 65(C).
    • Handle: RePEc:eee:joaced:v:65:y:2023:i:c:s0748575123000465
    DOI: 10.1016/j.jaccedu.2023.100874
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575123000465
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2023.100874?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Timothy J. Fogarty, 2020. "Accounting education in the post-COVID world: looking into the Mirror of Erised," Accounting Education, Taylor & Francis Journals, vol. 29(6), pages 563-571, November.
    2. Khaldoon Albitar & Ali Meftah Gerged & Hassan Kikhia & Khaled Hussainey, 2020. "Auditing in times of social distancing: the effect of COVID-19 on auditing quality," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(1), pages 169-178, September.
    3. Alan Sangster & Greg Stoner & Barbara Flood, 2020. "Insights into accounting education in a COVID-19 world," Accounting Education, Taylor & Francis Journals, vol. 29(5), pages 431-562, September.
    4. Zerrin Ayvaz Reis, 2010. "Investigating the Attitude of Students Towards Online Learning," International Journal of E-Adoption (IJEA), IGI Global, vol. 2(4), pages 35-47, October.
    5. Carmen Sum & Ivy Chan & Helen Wong, 2021. "Ready to learn in an uncertain future: ways to support student engagement," Accounting Research Journal, Emerald Group Publishing Limited, vol. 34(2), pages 169-183, May.
    6. Humphrey, Roberta L. & Beard, Deborah F., 2014. "Faculty perceptions of online homework software in accounting education," Journal of Accounting Education, Elsevier, vol. 32(3), pages 238-258.
    7. Sarah Osborne & Kate Hogarth, 2021. "Mind the gap: the reality of remote learning during COVID-19," Accounting Research Journal, Emerald Group Publishing Limited, vol. 34(3), pages 323-334, February.
    8. Ralph Adler & Helen Roberts & Neil Crombie & Keith Dixon, 2021. "Determinants of accounting students’ undergraduate learning satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5231-5254, December.
    9. Donald E. Wygal & Kim Watty & David E. Stout, 2014. "Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia," Accounting Education, Taylor & Francis Journals, vol. 23(4), pages 322-342, August.
    10. Paul de Lange & Themin Suwardy & Felix Mavondo, 2003. "Integrating a virtual learning environment into an introductory accounting course: determinants of student motivation," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 1-14.
    11. Shailendra Palvia & Prageet Aeron & Parul Gupta & Diptiranjan Mahapatra & Ratri Parida & Rebecca Rosner & Sumita Sindhi, 2018. "Online Education: Worldwide Status, Challenges, Trends, and Implications," Journal of Global Information Technology Management, Taylor & Francis Journals, vol. 21(4), pages 233-241, October.
    12. Hai Guo & Zhuen Yang & Ran Huang & Anqi Guo, 2020. "The digitalization and public crisis responses of small and medium enterprises: Implications from a COVID-19 survey," Frontiers of Business Research in China, Springer, vol. 14(1), pages 1-25, December.
    13. Irshad Ali & Anil Kumar Narayan & Umesh Sharma, 2020. "Adapting to COVID-19 disruptions: student engagement in online learning of accounting," Accounting Research Journal, Emerald Group Publishing Limited, vol. 34(3), pages 261-269, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mardini, Ghassan H. & Mah'd, Osama A., 2022. "Distance learning as emergency remote teaching vs. traditional learning for accounting students during the COVID-19 pandemic: Cross-country evidence," Journal of Accounting Education, Elsevier, vol. 61(C).
    2. Meredith Tharapos & Konrad Peszynski & Kwok Hung Lau & Margaret Heffernan & Gillian Vesty & Aida Ghalebeigi, 2023. "Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3173-3192, September.
    3. Dragomir, Voicu D. & Dumitru, Mădălina, 2023. "Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university," Journal of Accounting Education, Elsevier, vol. 65(C).
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    6. Rubio-Andrés, Mercedes & Ramos-González, Mª del Mar & Sastre-Castillo, Miguel Ángel & Gutiérrez-Broncano, Santiago, 2023. "Stakeholder pressure and innovation capacity of SMEs in the COVID-19 pandemic: Mediating and multigroup analysis," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
    7. Rita Takács & Szabolcs Takács & Judit T. Kárász & Attila Oláh & Zoltán Horváth, 2023. "The impact of the first wave of COVID-19 on students’ attainment, analysed by IRT modelling method," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-10, December.
    8. Khorshed Alam & Mohammad Afshar Ali & Michael Erdiaw-Kwasie & Md Shahiduzzaman & Eswaran Velayutham & Peter A. Murray & Retha Wiesner, 2022. "Impact of ICTs on Innovation and Performance of Firms: Do Start-ups, Regional Proximity and Skills Matter?," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    9. Monica Ioana Burcă-Voicu & Romana Emilia Cramarenco & Dan-Cristian Dabija, 2022. "Investigating Learners’ Teaching Format Preferences during the COVID-19 Pandemic: An Empirical Investigation on an Emerging Market," IJERPH, MDPI, vol. 19(18), pages 1-21, September.
    10. Md Irteja Islam & Shah Saif Jahan & Mohammad Tawfique Hossain Chowdhury & Samia Naz Isha & Arup Kumar Saha & Sujan Kanti Nath & Mohammed Shahed Jahan & Md. Humayun Kabir & Ehsanul Hoque Apu & Russell , 2022. "Experience of Bangladeshi Dental Students towards Online Learning during the COVID-19 Pandemic: A Web-Based Cross-Sectional Study," IJERPH, MDPI, vol. 19(13), pages 1-13, June.
    11. Elissa Dwi Lestari, 2022. "The Effect of Financial Literacy, Cost of Technology Adoption, Technology Perceived Usefulness, and Government Support on MSMEs' Business Resilience ," GATR Journals gjbssr620, Global Academy of Training and Research (GATR) Enterprise.
    12. Apostolou, Barbara & Blue, Michael A. & Daigle, Ronald J., 2009. "Student perceptions about computerized testing in introductory managerial accounting," Journal of Accounting Education, Elsevier, vol. 27(2), pages 59-70.
    13. Medet Sartbayev & Leila Tussupova & Irina Selezneva & Tamara Mukhamedyarova-Levina & Elmira Yeralina, 2023. "Strategic investment management in the digital transformation of the economy of the Republic of Kazakhstan," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(1 suppl.), pages 295-311.
    14. Carla Henriques & Clara Viseu, 2022. "Are ERDFs Devoted to Boosting ICTs in SMEs Inefficient? A Three-Stage SBM Approach," Sustainability, MDPI, vol. 14(17), pages 1-20, August.
    15. Ziliang Deng & Xufei Ma & Ziyan Zhu, 2022. "Transactional Dependence and Technological Upgrading in Global Value Chains," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 390-416, March.
    16. Mohammed Arshad Khan & Vivek & Mohammed Kamalun Nabi & Maysoon Khojah & Muhammad Tahir, 2020. "Students’ Perception towards E-Learning during COVID-19 Pandemic in India: An Empirical Study," Sustainability, MDPI, vol. 13(1), pages 1-14, December.
    17. Józef Ober & Anna Kochmańska, 2022. "Remote Learning in Higher Education: Evidence from Poland," IJERPH, MDPI, vol. 19(21), pages 1-35, November.
    18. Kalaj, Ermira & Merko, Flora & Golemi, Ela, 2022. "Reflections on the link between digitalisation and firm performance during the pandemic: the case of Albania," SEER Journal for Labour and Social Affairs in Eastern Europe, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(1), pages 101-118.
    19. Fotis Kitsios & Evangelia Nousopoulou & Maria Kamariotou, 2023. "Dynamic Capabilities and Digital Transformation in the COVID-19 Era: Implications from Driving Schools," Logistics, MDPI, vol. 7(4), pages 1-12, November.
    20. Saud Altaf & Rimsha Asad & Shafiq Ahmad & Iftikhar Ahmed & Mali Abdollahian & Mazen Zaindin, 2023. "A Hybrid Framework of Deep Learning Techniques to Predict Online Performance of Learners during COVID-19 Pandemic," Sustainability, MDPI, vol. 15(15), pages 1-24, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:65:y:2023:i:c:s0748575123000465. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.