Accounting Lecture Quality Factors during Online Learning: Student Perceptions

Abstract

This research aimed to identify and understand the key factors influencing the effectiveness of online learning, with a specific focus on accounting courses. To achieve this goal, the study relied on the assessments and perceptions of students in the accounting department engaged in online learning. This study provided a model example to uncover the key factors and connections between the quality of online learning and its advantages in accounting education. The research was organized into three main phases: initially presenting the research concept, defining the goals and the essential components of the study. Subsequently, the research continued with a review of the literature, integrating scientific contributions from around the world and linking them to the research hypotheses. The research revealed three key factors in the quality of online learning: Factor 1, Access and communication between students and professors in online learning, emphasizing the importance of interaction and accessibility in this context; Factor 2, The security of platforms and the content of electronic learning, identifying the significance of technology safety and content security; and Factor 3, The ease of use and flexibility of access in online learning, improving student autonomy and global access to content. Hypothesis 1 confirmed that the factors of online learning quality were influenced by the context and the structure of online learning, including specific requirements. Hypothesis 2 asserted that the advantages of online learning were linked to the acceptability of electronic assistance, self-efficiency, and students’ intention to use electronic learning. Hypothesis 3 confirmed that quality factors had a strong correlation with the advantages of online learning in the field of accounting. This research, through student feedback and perspectives, contributed to a deeper understanding of online learning and the importance of quality factors in promoting it in the accounting field. In summary, this research highlights the crucial link between quality attributes and the benefits of online learning in accounting education. It is recommended that educators and institutions prioritize these attributes to enhance the effectiveness of online education, offering valuable insights for the development of more efficient and advantageous online learning environments.