IDEAS home Printed from https://ideas.repec.org/a/jfr/ijhe11/v11y2022i3p130.html
   My bibliography  Save this article

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

Author

Listed:
  • Sharon Zunckel
  • Mbali Portia Msomi
  • Stephanie Caroline Samuel
  • Ferina Marimuthu

Abstract

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.

Suggested Citation

  • Sharon Zunckel & Mbali Portia Msomi & Stephanie Caroline Samuel & Ferina Marimuthu, 2022. "Understanding the Effect of the COVID-19 Pandemic on Management Accounting Students," International Journal of Higher Education, Sciedu Press, vol. 11(3), pages 130-130, June.
    • Handle: RePEc:jfr:ijhe11:v:11:y:2022:i:3:p:130
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/ijhe/article/download/21330/13165
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/ijhe/article/view/21330
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Pal, Debajyoti & Vanijja, Vajirasak, 2020. "Perceived usability evaluation of Microsoft Teams as an online learning platform during COVID-19 using system usability scale and technology acceptance model in India," Children and Youth Services Review, Elsevier, vol. 119(C).
    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. Cliff R. Kikawa & Charity Kiconco & Moses Agaba & Dimas Ntirampeba & Amos Ssematimba & Billy M. Kalema, 2022. "Social Media Marketing for Small and Medium Enterprise Performance in Uganda: A Structural Equation Model," Sustainability, MDPI, vol. 14(21), pages 1-20, November.
    2. Rebeca Martínez-García & Fernando J. Fraile-Fernández & Gabriel Búrdalo-Salcedo & Ana María Castañón-García & María Fernández-Raga & Covadonga Palencia, 2022. "Satisfaction Level of Engineering Students in Face-to-Face and Online Modalities under COVID-19—Case: School of Engineering of the University of León, Spain," Sustainability, MDPI, vol. 14(10), pages 1-12, May.
    3. Huang, Duen-Huang & Chueh, Hao-En, 2022. "Behavioral intention to continuously use learning apps: A comparative study from Taiwan universities," Technological Forecasting and Social Change, Elsevier, vol. 177(C).
    4. Maricar M. Navarro & Yogi Tri Prasetyo & Michael Nayat Young & Reny Nadlifatin & Anak Agung Ngurah Perwira Redi, 2021. "The Perceived Satisfaction in Utilizing Learning Management System among Engineering Students during the COVID-19 Pandemic: Integrating Task Technology Fit and Extended Technology Acceptance Model," Sustainability, MDPI, vol. 13(19), pages 1-18, September.
    5. Ueno, Akiko & Dennis, Charles & Dafoulas, Georgios A., 2023. "Digital exclusion and relative digital deprivation: Exploring factors and moderators of internet non-use in the UK," Technological Forecasting and Social Change, Elsevier, vol. 197(C).
    6. Laura Ihm & Han Zhang & Alexandra van Vijfeijken & Mark G. Waugh, 2021. "Impacts of the Covid‐19 pandemic on the health of university students," International Journal of Health Planning and Management, Wiley Blackwell, vol. 36(3), pages 618-627, May.
    7. Thanatorn Chuenyindee & Ardvin Kester S. Ong & Yogi Tri Prasetyo & Satria Fadil Persada & Reny Nadlifatin & Thaninrat Sittiwatethanasiri, 2022. "Factors Affecting the Perceived Usability of the COVID-19 Contact-Tracing Application “Thai Chana” during the Early COVID-19 Omicron Period," IJERPH, MDPI, vol. 19(7), pages 1-16, April.
    8. Rubia Cobo-Rendon & Karla Lobos Peña & Javier Mella-Norambuena & Nataly Cisternas San Martin & Fernando Peña, 2021. "Longitudinal Analysis of Teacher Technology Acceptance and Its Relationship to Resource Viewing and Academic Performance of College Students during the COVID-19 Pandemic," Sustainability, MDPI, vol. 13(21), pages 1-16, November.
    9. Khan, Muhammad Jehangir & Ahmed, Junaid, 2021. "Child education in the time of pandemic: Learning loss and dropout," Children and Youth Services Review, Elsevier, vol. 127(C).
    10. Ardvin Kester S. Ong & Yogi Tri Prasetyo & Michael Nayat Young & John Francis T. Diaz & Thanatorn Chuenyindee & Poonyawat Kusonwattana & Nattakit Yuduang & Reny Nadlifatin & Anak Agung Ngurah Perwira , 2021. "Students’ Preference Analysis on Online Learning Attributes in Industrial Engineering Education during the COVID-19 Pandemic: A Conjoint Analysis Approach for Sustainable Industrial Engineers," Sustainability, MDPI, vol. 13(15), pages 1-20, July.
    11. Sálvora Feliz & María-Carmen Ricoy & Juan-Andrés Buedo & Tiberio Feliz-Murias, 2022. "Students’ E-Learning Domestic Space in Higher Education in the New Normal," Sustainability, MDPI, vol. 14(13), pages 1-15, June.
    12. Liao, Shu-Chun & Chou, Tzu-Chuan & Huang, Chen-Hao, 2022. "Revisiting the development trajectory of the digital divide: A main path analysis approach," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
    13. S. Ong, Ardvin Kester & Prasetyo, Yogi Tri & Chuenyindee, Thanatorn & Young, Michael Nayat & Doma, Bonifacio T. & Caballes, Dennis G. & Centeno, Raffy S. & Morfe, Anthony S. & Bautista, Christine S., 2022. "Preference analysis on the online learning attributes among senior high school students during the COVID-19 pandemic: A conjoint analysis approach," Evaluation and Program Planning, Elsevier, vol. 92(C).
    14. Ardvin Kester S. Ong & Thanatorn Chuenyindee & Yogi Tri Prasetyo & Reny Nadlifatin & Satria Fadil Persada & Ma. Janice J. Gumasing & Josephine D. German & Kirstien Paola E. Robas & Michael N. Young & , 2022. "Utilization of Random Forest and Deep Learning Neural Network for Predicting Factors Affecting Perceived Usability of a COVID-19 Contact Tracing Mobile Application in Thailand “ThaiChana”," IJERPH, MDPI, vol. 19(10), pages 1-24, May.
    15. Maria Kathryne A. Illescas & Ardvin Kester S. Ong & Josephine D. German, 2023. "Online or Traditional Learning at the Near End of the Pandemic: Assessment of Students’ Intentions to Pursue Online Learning in the Philippines," Sustainability, MDPI, vol. 15(8), pages 1-24, April.
    16. Alexander V. Yakunin & Svetlana S. Bodrunova, 2022. "Cumulative Impact of Testing Factors in Usability Tests for Human-Centered Web Design," Future Internet, MDPI, vol. 14(12), pages 1-26, November.
    17. Carol Nash, 2021. "Challenges to Learners in Interpreting Self as Other, Post COVID-19," Challenges, MDPI, vol. 12(2), pages 1-24, November.
    18. Xuemei Zhu & Qian Gong & Qi Wang & Yongjie He & Ziqi Sun & Feifei Liu, 2023. "Analysis of Students’ Online Learning Engagement during the COVID-19 Pandemic: A Case Study of a SPOC-Based Geography Education Undergraduate Course," Sustainability, MDPI, vol. 15(5), pages 1-15, March.
    19. Rana Saeed Al-Maroof & Khadija Alhumaid & Iman Akour & Said Salloum, 2021. "Factors That Affect E-Learning Platforms after the Spread of COVID-19: Post Acceptance Study," Data, MDPI, vol. 6(5), pages 1-20, May.
    20. Yogi Tri Prasetyo & Ardvin Kester S. Ong & Giero Krissianne Frances Concepcion & Francheska Mikaela B. Navata & Raphael Andrei V. Robles & Isaiash Jeremy T. Tomagos & Michael Nayat Young & John Franci, 2021. "Determining Factors Affecting Acceptance of E-Learning Platforms during the COVID-19 Pandemic: Integrating Extended Technology Acceptance Model and DeLone & McLean IS Success Model," Sustainability, MDPI, vol. 13(15), pages 1-16, July.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    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:jfr:ijhe11:v:11:y:2022:i:3:p:130. 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: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    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.