Hybrid model in accounting education: The experience of management simulation course

Susana Moreira Bastos,Valeria Caggiano,Helena Costa Oliveira

doi:10.18844/cjes.v16i5.6345

Abstract

Due to the COVID-19 pandemic and its effects on education, he transformation of didactics and technological methods was necessary to promote students’ self-learning and motivation, alongside teachers’ tutoring, guiding students’ academic journey. This paper aims to investigate the effect of COVID-19 on digitalization accounting in higher education and explores the students’ perception of the adapted hybrid model. The study follows a qualitative approach and rely on the final-year students of the accounting and management degree of Accounting and Business of Porto Polytechnic School. Data were collected through a questionnaire from students who experienced both distance and face-to-face education and completed the course of Management Simulation. The study highlights the digitalization of accounting teaching and the pandemic’s effect on the future of digital accounting education. In sum, the hybrid model meets the needs of this practical course and can be a model to be applied in the future. Keywords: Accountant; Digitalization Accounting Education; Digital Hybrid Pedagogy; Digital Education; Human Skills.  

Highlights

The pandemic COVID-19 has affected all sectors across the world, including education
Continuous assessment of several task performed during classes In Pandemic Context Two moments of online oral evaluation One moment of individual written evaluation in traditional and other in digital format Continuous assessment of several task performed during classes. Courses such as MSP bases on simulated practices where students apply the knowledge acquired throughout the course are the most difficult to replicate in distance learning contexts
Some point out that there was no remote access to the ERP, which did not facilitate the execution of the requested activities during class, which means, the group colleagues in face-to-face class would only be able to finish the activities requested if the ones at home had remote access to the system (Molenaar, Horvers & Baker, 2019)

Summary

Introduction

The pandemic COVID-19 has affected all sectors across the world, including education. It triggered the greatest disruption in the history of education, impacting students and teachers around the world (D’Mello, 2021). This reality has forced to redirect and change, significantly, the didactics and methods of teaching and learning. It is crucial to redesign the way digital education is approached. At this level, technology can help adapt learning to different student’s realities and promote in educators/teachers the sense of what, how, when their students learn (OECD, 2021)

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