Online or in-person learning? The impact of the course mode on the outcomes of studying accounting at the academic level

Abstract

Purpose: The main goal of this paper is to verify how the way classes are conducted impacts the grades of students in accounting subjects at the university level. Methodology/approach: The study was conducted over six academic years, divided into three two-year research sub-periods (PRE-COVID, COVID-19, and POST-COVID). In these periods, traditional (in-person) and distance (online) forms of studying were observed. Differences in the grades of students in the individual sub-periods were calculated using the Kruskal-Wallis test and a post hoc test (Dunn's test with Sidak's correction). Findings: Based on 851 student grades, significant statistical differences were noted. Moreover, after performing the post hoc test, these differences were significant in relation to the sub-periods (PRE-COVID & COVID-19 and COVID-19 & POST-COVID), which were characterized by different forms of education. Research limitations/implications: This research allows us to indicate the impact of the way classes in accounting were conducted. The research results may constitute the basis for making decisions regarding the development of accounting programs and forms of studying at universities. A limitation of the study is the lack of comparison of grades obtained by students of other economic faculties in the country. Originality/value: The research on the impact of the form of studying on grades in accounting subjects in Polish higher education significantly contributes to filling the research gap regarding the studying of economic subjects, particularly accounting.