E-Learning and Understanding of Accounting During Covid-19 Pandemic

Authors

  • Sigit Hermawan Universitas Muhammadiyah Sidoarjo http://orcid.org/0000-0002-5690-7475
  • Nur Ravita Hanun Universitas Muhammadiyah Sidoarjo
  • M Ilyas Junjunan Universitas Islam Negeri Sunan Ampel Surabaya

DOI:

https://doi.org/10.23887/ijssb.v5i1.30917

Keywords:

Emotional intelligence, The availability of information technology, The application of e-learning, Accounting understanding, Pandemic COVID-19.

Abstract

Covid-19 Pandemic has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the Covid-19 Pandemic. Some of these factors are emotional intelligence, availability of technological facilities, and implementation of e learning. The study was conducted during the Covid-19 Pandemic period, namely in April and May 2020 by distributing questionnaires to accounting students amounting to 194 as a research sample. Based on the results of the study, Emotional Intelligence and E-Learning implementation affect accounting understanding. However, the availability of information technology partially has no effect on the understanding of its accounting. With the results of this study will have implications for various policies related to learning in business and accounting during the Covid-19 Pandemic, especially on the availability of information technology and implementation of e learning.

References

Almarzooq, Z. I., Lopes, M., & Kochar, A. (2020). Virtual Learning During the COVID-19 Pandemic: A Disruptive Technology in Graduate Medical Education. Journal of the American College of Cardiology, 75(20), 2635–2638. https://doi.org/10.1016/j.jacc.2020.04.015.

Chan, S. C. H., & Ngai, E. W. T. (2012). Electronic Learning Systems in Hong Kong Business Organizations: A Study of Early and Late Adopters. Journal of Education for Business, 87(3), 170–177. https://doi.org/10.1080/08832323.2011.586005.

Creţan, R., & Light, D. (2020). COVID-19 in Romania: transnational labour, geopolitics, and the Roma ‘outsiders.’ Eurasian Geography and Economics, 00(00), 1–14. https://doi.org/10.1080/15387216.2020.1780929.

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information Systems Research Center, 13(3), 319–340. https://doi.org/10.5962/bhl.title.33621.

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982.

Favale, T., Soro, F., Trevisan, M., Drago, I., & Mellia, M. (2020). Campus traffic and e-Learning during COVID-19 pandemic. Computer Networks, 176(May). https://doi.org/10.1016/j.comnet.2020.107290.

Fishbein, M., & Azjen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley. Contemporary Sociology, 6(2), 244–245.

Gel, Y. R., O’Hara Hines, R. J., Chen, H., Noguchi, K., & Schoner, V. (2014). Developing and Assessing E-Learning Techniques for Teaching Forecasting. Journal of Education for Business, 89(5), 215–221. https://doi.org/10.1080/08832323.2013.856281.

Halawi, L. A., McCarthy, R. V., & Pires, S. (2009). An Evaluation of E-Learning on the Basis of Bloom’s Taxonomy: An Exploratory Study. Journal of Education for Business, 84(6), 374–380. https://doi.org/10.3200/JOEB.84.6.374-380.

Hermawan, S., & Amirullah. (2016). Metode Penelitian Bisnis Pendekatan Kuantitatif dan Kualitatif. Media Nusa Creative.

Heyang, T., & Martin, R. (2020). A reimagined world: international tertiary dance education in light of COVID-19. Research in Dance Education, 00(00), 1–15. https://doi.org/10.1080/14647893.2020.1780206.

Hu, P. J., Chau, P. Y. K., Liu Sheng, O. R., & Tam, K. Y. (1999). Examining the Technology Acceptance Model Using Physician Acceptance of Telemedicine Technology. Journal of Management Information Systems, 16(2), 91–112. https://doi.org/10.1080/07421222.1999.11518247.

Kapasia, N., Paul, P., Roy, A., Saha, J., Zaveri, A., Mallick, R., Barman, B., Das, P., & Chouhan, P. (2020). Impact of lockdown on learning status of undergraduate and postgraduate students during COVID-19 pandemic in West Bengal, India. Children and Youth Services Review, 116(June), 105194. https://doi.org/10.1016/j.childyouth.2020.105194.

Krishnamurthy, S. (2020). The future of business education: A commentary in the shadow of the Covid-19 pandemic. Journal of Business Research, 117(May), 1–5. https://doi.org/10.1016/j.jbusres.2020.05.034.

Malan, M. (2020). Engaging students in a fully online accounting degree: an action research study. Accounting Education, 1–19. https://doi.org/10.1080/09639284.2020.1787855.

Marzuki, M. M., Majid, W. Z. N. A., Shukri, R. S. M., Zawawi, M. Z. M., & Bakar, H. A. (2020). 4P-Model of accounting learning process: The role of mobile apps technology among non-accounting students. Journal of Education for Business, 95(6), 384–392. https://doi.org/10.1080/08832323.2019.1666787.

Mhlanga, D., & Moloi, T. (2020). COVID-19 and the digital transformation of education: What we are learning in South Africa. Not Peer Reviewed, April, 1–13. https://doi.org/10.20944/preprints202004.0195.v1.

Moore, J. L., Dickson-Deane, C., & Galyen, K. (2011). E-Learning, online learning, and distance learning environments: Are they the same? Internet and Higher Education. https://doi.org/10.1016/j.iheduc.2010.10.001.

Moorhouse, B. L. (2020). Adaptations to a face-to-face initial teacher education course ‘forced’ online due to the COVID-19 pandemic. Journal of Education for Teaching, 00(00), 1–3. https://doi.org/10.1080/02607476.2020.1755205.

Nahapiet, J., & Ghoshal, S. (2009). Social capital, intellectual capital, and the organizational advantage. In Knowledge and Social Capital. https://doi.org/10.2307/259373.

Nguyen, K. D., Enos, T., Vandergriff, T., Vasquez, R., Cruz, P. D., Jacobe, H. T., & Mauskar, M. M. (2020). Opportunities for education during the COVID-19 pandemic. JAAD International, 1(1), 21–22. https://doi.org/10.1016/j.jdin.2020.04.003.

Pavel, A.-P., Fruth, A., & Neacsu, M.-N. (2015). ICT and E-Learning – Catalysts for Innovation and Quality in Higher Education. Procedia Economics and Finance, 23(October 2014), 704–711. https://doi.org/10.1016/s2212-5671(15)00409-8.

Rinaldi, L., Cho, C. H., Lodhia, S. K., Michelon, G., & Tilt, C. A. (2020). Accounting in times of the COVID-19 pandemic: a forum for academic research. Accounting Forum, 0(0), 1–4. https://doi.org/10.1080/01559982.2020.1778873.

Ritter, T., & Pedersen, C. L. (2020). Analyzing the impact of the coronavirus crisis on business models. Industrial Marketing Management, 88(May), 214–224. https://doi.org/10.1016/j.indmarman.2020.05.014.

Shin, D. H. (2009). An empirical investigation of a modified technology acceptance model of IPTV. Behaviour and Information Technology, 28(4), 361–372. https://doi.org/10.1080/01449290701814232.

Smith, D. E., & Mitry, D. J. (2008). Investigation of Higher Education: The Real Costs and Quality of Online Programs. Journal of Education for Business, 83(3), 147–152. https://doi.org/10.3200/JOEB.83.3.147-152.

Sun, P. C., Tsai, R. J., Finger, G., Chen, Y. Y., & Yeh, D. (2008). What drives a successful e-Learning? An empirical investigation of the critical factors influencing learner satisfaction. Computers and Education. https://doi.org/10.1016/j.compedu.2006.11.007.

Svendsen, G. B., Johnsen, J. A. K., Almås-Sørensen, L., & Vittersø, J. (2013). Personality and technology acceptance: The influence of personality factors on the core constructs of the Technology Acceptance Model. Behaviour and Information Technology, 32(4), 323–334. https://doi.org/10.1080/0144929X.2011.553740.

Taherdoost, H. (2018). Development of an adoption model to assess user acceptance of e-service technology: E-Service Technology Acceptance Model. Behaviour and Information Technology, 37(2), 173–197. https://doi.org/10.1080/0144929X.2018.1427793.

Talebian, S., Mohammadi, H. M., & Rezvanfar, A. (2014). Information and Communication Technology (ICT) in Higher Education: Advantages, Disadvantages, Conveniences and Limitations of Applying E-learning to Agricultural Students in Iran. Procedia - Social and Behavioral Sciences, 152, 300–305. https://doi.org/10.1016/j.sbspro.2014.09.199.

Teo, T. (2012). Examining the intention to use technology among pre-service teachers: An integration of the Technology Acceptance Model and Theory of Planned Behavior. Interactive Learning Environments, 20(1), 3–18. https://doi.org/10.1080/10494821003714632.

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly: Management Information Systems. https://doi.org/10.2307/30036540.

Walker, Z., Kho, H. H., Tan, D., & Lim, N. (2020). Practicum teachers’ use of mobile technology as measured by the technology acceptance model. Asia Pacific Journal of Education, 40(2), 230–246. https://doi.org/10.1080/02188791.2019.1671808.

Wentzel, J. P., Diatha, K. S., & Yadavalli, V. S. S. (2013). An application of the extended Technology Acceptance Model in understanding technology-enabled financial service adoption in South Africa. Development Southern Africa, 30(4–5), 659–673. https://doi.org/10.1080/0376835X.2013.830963.

Xiangqian, L., & Fuqing, G. (2012). Development-Driven E-learning Education Model and Application in Teaching Information Technology. IERI Procedia, 2, 854–858. https://doi.org/10.1016/j.ieri.2012.06.182.

Xue, E., Li, J., Li, T., & Shang, W. (2020). How China’s education responses to COVID-19: A perspective of policy analysis. Educational Philosophy and Theory, 0(0), 1–13. https://doi.org/10.1080/00131857.2020.1793653.

Downloads

Published

2021-03-15

How to Cite

Hermawan, S., Hanun, N. R., & Junjunan, M. I. (2021). E-Learning and Understanding of Accounting During Covid-19 Pandemic. International Journal of Social Science and Business, 5(1), 44–51. https://doi.org/10.23887/ijssb.v5i1.30917

Issue

Section

Articles