Online-only Learning during the COVID-19 Pandemic : What Determines Accounting Students' Engagement?

• Autorzy: Joanna Krasodomska , Ewelina Zarzycka , Anna Mazurczak-Mąka , Monika Turek-Radwan

Warianty tytułu

Nauka zdalna podczas pandemii COVID-19 : co determinuje zaangażowanie studentów rachunkowości?

• Języki publikacji: EN

Abstrakty

EN

Objective: The paper aims to identify the factors that determine accounting students' engagement in online-only learning during the COVID-19 pandemic.
Methodology/research approach: The unified theory of acceptance and use of technology (UTAUT) is used as a theoretical lens. Survey responses provided by accounting students participating in online-only courses at Polish universities between May and June 2020 are analyzed, and regression analysis is employed to verify the research hypotheses.
Findings: According to our findings, student effort expectancy and performance significantly and positively influence their engagement in online-only learning. Age is also significant for student engagement, with younger students being more engaged in online-only learning than older ones.
Originality/value: The study contributes to the literature on distance learning as it investigates a relatively unexplored group of students in an unprecedented situation. The paper also proposes new measures to capture UTAUT factors. The findings are also relevant for practice. It seems that after the pandemic, online learning will continue to be used and ensuring student engagement will become more relevant than technological issues, already mastered by both sides of the educational process. (original abstract)

Cel: Celem artykułu jest ustalenie czynników determinujących zaangażowanie studentów rachunkowości w naukę zdalną podczas pandemii COVID-19.
Metodyka/podejście badawcze: W artykule wykorzystano zunifikowaną teorię akceptacji i wykorzystania technologii (unified theory of acceptance and use of technology - UTAUT) jako podstawę teoretyczną. Poddano analizie wyniki ankiety przeprowadzonej wśród studentów rachunkowości uczestniczących w zajęciach zdalnych w okresie maj-czerwiec 2020 r. i wykorzystano analizę regresji do weryfikacji hipotez badawczych.
Wyniki: Oczekiwania studentów dotyczące wysiłku włożonego w naukę i uzyskanych wyników znacząco i pozytywnie wpływają na ich zaangażowanie w naukę zdalną. Wiek ma także istotny wpływ na ich zaangażowanie, przy czym młodsi studenci są bardziej zaangażowani w naukę zdalną niż starsi.
Oryginalność/wartość: Artykuł wnosi wkład do literatury z zakresu zdalnego nauczania, ponieważ analizie poddano stosunkowo niezbadaną grupę studentów w bezprecedensowej sytuacji. Zaproponowano również nowe zmienne dla uchwycenia czynników UTAUT. Uzyskane wyniki są również istotne dla praktyki. Wydaje się, że po kryzysie wywołanym pandemią kształcenie zdalne będzie nadal stosowane, a zapewnienie zaangażowania studentów stanie się ważniejsze niż kwestie technologiczne, które wcześniej zostaną już opanowane przez obie strony procesu edukacyjnego. (abstrakt oryginalny)

Słowa kluczowe

EN

e-learning; COVID-19; Questionnaire survey

PL

Zdalne nauczanie; COVID-19; Badania ankietowe

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2022
• Tom: 46
• Numer: nr 1
• Strony: 119--138

Twórcy

autor

Joanna Krasodomska

• Cracow University of Economics, Poland

autor

Ewelina Zarzycka

• University of Lodz, Poland

autor

Anna Mazurczak-Mąka

• Cracow University of Economics, Poland

autor

Monika Turek-Radwan

• Cracow University of Economics, Poland

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Identyfikatory

DOI

10.5604/01.3001.0015.7991