Online Learning Attitude and Readiness of Students in Nigeria during the Covid-19 pandemic: A Case of Undergraduate Accounting Students

Abstract

The occurrence of corona virus disease in 2019 (Covid-19) pandemic with its negative consequences on various sectors including education up till now has led to the increase in the necessity to use online learning resources and platforms for teaching and learning especially in higher education institutions (HEIs) in various countries. This research paper's major goal was to investigate the online learning attitude and online learning readiness of undergraduate accounting students in Nigerian public HEIs during the Covid-19 pandemic. The research participants consisted of 845 male and female undergraduate accounting students purposively selected from six HEIs. Study data was collected quantitatively with two online learning scales addressing students' online learning attitude and online learning readiness respectively. The study data were analysed with relevant statistical tests in the Statistical Package for the Social Sciences (SPSS, version 22) based on .05 level of significance criteria. The finding demonstrates significantly positive online learning attitude among the undergraduate accounting students from the studied HEIs during the Covid-19 pandemic. Finding also showed that the undergraduate accounting students' online learning attitude significantly related to their online learning readiness during the Covid-19 pandemic. The male and female undergraduate accounting students did not differ in their online learning attitude and online learning readiness. There were no significant differences in online learning attitude and online learning readiness among the undergraduate accounting students from the studied HEIs based on institution type (university, polytechnic and college of education). Nigerian HEIs and accounting departments should provide efficient online learning access and resources to these students and work towards bridging any existing institutional disparities in the availability and use of online learning facilities and resources.