ONLINE LEARNING IN UNDERGRADUATE ACCOINTING EDUCATION DURING THE COVID-19 PANDEMIC

Abstract

When the COVID-19 outbreak hit, many educational institutions in Malaysia faced serious challenges. Using a qualitative approach, this study conducted face-to-face interviews with five accounting students and five accounting lecturers to gain insight into various issues of online learning in accounting education during this period. The study found that the flexibility of online learning benefits both students and lecturers, and it also provides them with the opportunity to improve their computing skills to live up to the demands of this period.The study revealed that the accessibility of video recordings and supplemental study resources are very beneficial in improving students' comprehension and performance in challenging courses like accounting. The use of teaching platforms such as Moodles or HLMS enable lecturers to manage assignments, respond to inquiries, and monitor students during tests and examinations. This improved monitoring capacity is a key benefit of online learning, allowing for more customised help and feedback for students. However, this mode of learning may not be suitable for students who lack self-discipline or seek attention and connection with lecturers and fellow students. Blended learning is recommended in the future to improve the quality of online learning. The technical support team can also help improve the smoothness of the online courses.