STUDENTS’ PERCEPTION ON E-LEARNING 1

The Impact of COVID-19 Pandemic towards Students’ Perceptions on Technology-based

Learning of Accounting Students of Korbel Foundation College Inc.

May An C. Aboc

Korbel Foundation College Inc.

Bachelor of Science in Accountancy 3

Ipril Joy R.. Naquita, CPA

March 12, 2021

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Background of the Study

Technology-based learning has been widely used today because of coronavirus crisis you

sing phones laptops and computers is very crucial during online class. The pandemic has greatly

impact the students' perceptions with the new education system. The major barriers for adoption

of online channels of teaching are the familiarity and ease of using offline techniques and lack of

requirements or things needed for e-learning. Previous studies find out that most of the students

preferred classroom teaching method more than online class (Nambiar, 2020). Another study has

surveyed 156 students were enrolled at a multi-cultural university in Northern Californi , United

States in either on online teaching and face-to-face learning (Fortune et al., 2011). Documented

by Caporarello et al.,(2018) that students are still confused with e-learning or technology-based

learning and have minimal knowledge of its potentialities . They have also shown that there is

still a high number of learners who have not experienced method of online class.

Since this technology-based learning has been new to the students in the Philippines and

only a few have experienced it, it could really have a greater impact to the perceptions of college

students. This proposed study aims to discover the insights of students perceptions on technology

based learning of accounting students in Korbel foun Foundation College Inc. during pandemic.

It also aims to discover or determine the effects or impacts of covid-19 pandemic on their

perception on online learning.

This study will be conducted at Korbel Foundation College Inc. in Barangay Morales

Koronadal City South Cotabato. It will be conducted is specifically to the third year accounting

students that both bachelor of science in accountancy in bachelor of science in management

accounting.
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Literature Review

Accounting students' Perceptions on E-learning during the Covid-19 Pandemic:Preliminary

Evidence from Saudi Arabia

This research was conducted in Saudi Arabia by Ibrahim El-Sayed Ibaid which

investigated the views of accounting students on e-learning during covid-19 pandemic as an

alternative to the conventional education system. Most of the students have agreed the virtual

learning have disadvantages which are lack of human interaction or face-to-face, too much

reliance on computers and technological difficulties. Most of the accounting student shared that

they did not benefit from online learning either through improving their contact with their

profession source increasing flexibility and their study of accounting courses and improving their

ability to solve problem and enhancing their communication and interaction with the students

(Ebaid et al., 2020).

Studying during the Covid-19 Pandemic a Qualitative Inductive Content Analysis of Nursing

Students’ Perceptions and Experiences

The researcher discovered that most of the students are worried about the well-being of

their family and felt afraid that's why a lot of them applied the important protective measures.

Students we're experiencing difficulty of concentrating in their studies because of these

circumstances and situations that they are in (Lovric et al., 2020)

The Impact of Online Learning during Covid-19: Students’ and Teachers' Perspective

The researcher investigated that students lack of interest and participation which has

been reported by their teachers. One of the issue is if the students really understand what the

teachers has been thought. Online class have lesser disturbance and more structured but students
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couldn’t concentrate because of lack of supportive home environment and a lot of family issues

are present . Another problem or accessibility of online facility and tools because of low budget

and income of their family which became greater problem because they couldn’t afford to buy

computers earphones for virtual learning (Nambiar, 2020).

E-learning Versus Blended Learning in Accounting Courses

Most of the student who takes accounting students have positive experience on e-

learning. Positive results were revealed that blended learning approach have efficiency and

effectiveness of instruction and there is higher interaction between student-faculty or student-

student (Megeid et al., 2020).