RESEARCH TOPIC: Online learning on Accounting students

TITLE SUMMARY OF CONCEPTUAL SUMMARY OF

INTRODUCTION FRAMEWORK METHODOLOGY

Engaging students in a Student engagement is Independent Variable: An action research

fully online accounting crucial for learning, design was followed to
- COVID-19
degree: an action especially in online determine the degree
research study. learning. For a student - online learning of engagement within
to be a successful the module and to
online learner, they - accounting module improve on it.
need to engage socially
- online degree
and collaboratively
through their
behaviours, emotions
and cognition. This Dependent Variable:
paper discusses an
- behaviours
accounting module of a
fully online degree - emotions
where engagement was
purposely integrated - cognition
using an engagement
- student engagement
framework. The findings
indicated that
incorporating five forms
of engagement into the
module was positively
received by students
and resulted in more
students successfully
completing the module.
Student reflections
showed that the
module was cognitively
engaging, that personal
preference will guide
social engagement and
that working
collaboratively will
always be a challenge.
Where, due to COVID-
19, entire programmes
need to convert to
online learning, the
RESEARCH TOPIC: Online learning on Accounting students
findings of this study,
could be implemented
to ensure the continued
engagement of
students.

Feelings of satisfaction The objective of this Independent Variable:

in mature students of study is to analyse
financial accounting in a students’ perceptions of - virtual learning
environment
virtual learning their satisfaction levels
environment: an in a virtual learning
experience of environment. In this
measurement in higher evaluation, the Dependent Variable:
education students’ generic skills
- perception
were also considered,
as well as their - generic skills
perception of the
learning environment. - satisfaction
The findings of the
- learning process
analysis seem to reveal
that students have a
high perception of
satisfaction, considering
students’ perception
and learning experience
as a proxy of the feeling
of satisfaction.
Students’ perceptions
of the virtual learning
environment and of
their own skill, which
also takes on high
values, could have some
type of effect on their
overall satisfaction. A
significant finding is
that students with a
high positive perception
of their generic skills
are also satisfied with
the learning process
and with the virtual
RESEARCH TOPIC: Online learning on Accounting students
learning environment.
The validity of the three
construct designed to
measure the latent
variables—feelings of
satisfaction, acceptance
of the virtual learning
environment and
students’ self-
perception on their
generic skills—ensures
their usefulness as
variables of
measurement.

Online Learning Tools in Learning in the Era of Independent Variable: The data were collected
the Era of m-Learning: Mobile means an through a
- Learning in the Era of
Utility and Attitudes in expansion in the range questionnaire. Scoring
Accounting College of learning tools, which Mobile indicators were applied
Students are much more - Distance learning to quantify the scores
accessible thanks to the of university students
use of mobile devices. for each variable. The
The greater possibilities analysis showed that
Dependent Variable:
of applying online tools mature students in a
for learning do not - learning tools distance education
eliminate problems program in Accounting
related to distance - online tools assign high value to
learning, such as online tools and give a
- personal attitude
personal factors related high score to their own
to attitude and - perception attitude towards
student’s perception in Accounting and the
virtual learning - perceived utility teacher’s role in virtual
environments. It is learning. Regression
necessary to consider analysis indicates that
whether the mere about 34% of the
application of online perceived utility of
tools in m-learning is online tools could be
enough or whether the explained by their
context and the way in positive attitude
which online learning towards Accounting and
tools are applied are by the role of the
what is really teacher in m-learning.
RESEARCH TOPIC: Online learning on Accounting students
important, even more The identification of
so when the program is explanatory variables of
directed towards perceived utility of
students using a online tools could
distance learning improve the design and
system. Seen from this adaptation of the virtual
point of view, the utility environment, according
of online tools is a key to personal needs of
factor for successful college students.
learning. Furthermore,
it is known that the
personal attitude can
affect the student’s
perception about
different aspects of
learning, such as the
perceived utility of the
tools online.
Considering the above
arguments, the
objective of this
research is to measure
the perceived utility of
online learning tools by
university students in a
teaching environment
accessible by mobile
devices. Likewise, as a
complementary
objective to the
measurement of
perceived utility, the
explanatory variables
that could cause some
effect on the perceived
utility were analyzed.
The analysis of
explanatory variables is
focused on personal
attitudes, such as
attitude towards
accounting or the
RESEARCH TOPIC: Online learning on Accounting students
perceived role of the
teacher.

Developing operational The COVID-19 Independent Variable: A survey was used to

accounting pandemic has forced all collect data on the
- Emergency online
competencies during the universities in students’ engagement
the pandemic using Indonesia to switch learning with synchronous and
emergency online their on-campus - Operational asynchronous learning
learning learning to online accounting and OAC. The study
learning. Some competencies (OAC) collected 122 items of
universities could only data and analysed them
provide emergency using descriptive and
online learning since path analyses. The
Dependent Variable:
they were not ready to students have reported
conduct proper online - students engagement that synchronous
learning. This switching learning—online
may decrease the - perceived competence classroom engagement
students’ engagement —only had a small
- collaborative
with learning and impact on improving
impact their perceived - enrichment their perceived OAC.
competencies. The improvement in the
Operational accounting - attitude students’ perceived
competencies (OAC) are OAC was mainly caused
important basic by asynchronous
competencies which learning in terms of
allow accounting active, collaborative
graduates to perform and enrichment
generic jobs in their learning. Lecturers
field. Hence, this study should improve their
attempts to identify the skills in organising
impact of emergency online learning to
online learning on increase their students’
students’ perceived engagement.
OAC. Accounting
departments need to
provide a more
complete structure,
better infrastructure,
and other necessary
technologies to improve
online learning, as the
pandemic’s duration
RESEARCH TOPIC: Online learning on Accounting students
cannot be predicted.

Factors affecting online Online learning systems Independent Variable: Data obtained from 274
accounting education in developing countries students through
during the COVID-19 such as Jordan face - Online learning previously tested and
systems
pandemic: an many challenges. validated
integrated perspective Universities worldwide - Face-to-face education questionnaires are used
of social capital theory, have dealt with to test students’ actual
the theory of reasoned obstacles in terms of use of the online
action and the continuing face-to-face learning system and to
Dependent Variable:
technology acceptance education. An online determine the factors
model learning system is an - social trust that positively or
indispensable solution negatively impact the
for all universities. - usefulness use of this system. As
However, students have hypothesized, the
- subjective norms
not been adequately results show that social
prepared to use online trust influences the
learning systems. This perceived usefulness
study examines the and perceived ease of
factors that impact the use of online learning.
use of online learning In addition, the
systems by accounting perceived usefulness of
students in Jordanian the online learning
public universities. A system is positively
model combining the affected by its
critical factors from perceived ease of use
social capital theory and subjective norms.
(SCT), the theory of This study finds three
reasoned action (TRA), significant predictors of
and the technology attitudes toward use
acceptance model decisions: subjective
(TAM) is proposed. norms, perceived ease
of use, and perceived
usefulness. The results
are valuable to
accounting educators,
accounting students,
universities, and higher
education institutions.
RESEARCH TOPIC: Online learning on Accounting students

Research Proposal
Research Title:

"Accountancy students’ competence on the accounting profession in an online

learning set-up.”

Conceptual Framework:

Independent Variable Dependent Variable

Demographic Profile Participants’ competence on the

 Students year level accounting profession in online

 Age learning.

 Gender

Research Statement:

The coronavirus (COVID-19) pandemic has brought about an immense change to

the world we live in. These changes also affected Philippines education, with close
to 90% of all primary, secondary and tertiary learners, not being able to physically
go to school or university. Most tertiary institutions that closed had resort to
online teaching and in short space of time implement quality teaching and
learning online.