Unleashing the role of e-learning in student engagement practices and accounting professional competencies

Abstract

PurposePresently, there is a need for graduate students to be well prepared with accounting professional competencies (APCs) as the market is characterized by intensive activities and rare job opportunities. In relation to this is the significant role of student engagement (SE) practices and e-learning. Thus, the present study examined the mediating role of e-learning on the relationship between SE practices and APC, as well as the moderating role of student's demographics on the same relationship.Design/methodology/approachThe study used a structured questionnaire distributed to 428 accounting students enrolled in institutions in Jordan and the obtained response rate was 65.84%. The formulated hypotheses were tested using structural equation modeling in PLS-SEM analysis Version 3.2.7.FindingsOn the basis of the results, there is a significant relationship between SE and e-learning and APC, with e-learning partially mediating the SE-APC relationship. The results also showed that students' demographics have a significant moderating relationship between the same.Originality/valueThe author recommends that universities employ advanced technologies with SE practices for the mobilization of accounting graduate students, with the prerequisite APC skills so they will become competitive and thrive in their professional and practical lives.