Online or in-person learning? The impact of course mode on the outcomes of studying accounting at the academic level

• Authors: Lisicki Bartłomiej

Title variants

PL

Nauczanie zdalne czy tradycyjne? Wpływ formy zajęć na wyniki nauczania rachunkowości na poziomie uniwersyteckim

• Languages of publication: EN

Abstracts

EN

Purpose: The main goal of this paper is to verify how the way classes are conducted impacts the grades of students in accounting subjects at the university level. Methodology/approach: The study was conducted over six academic years, divided into three two-year research sub-periods (PRE-COVID, COVID-19, and POST-COVID). In these periods, traditional (in-person) and distance (online) forms of studying were observed. Differences in the grades of students in the individual sub-periods were calculated using the Kruskal-Wallis test and a post hoc test (Dunn's test with Sidak's correction). Findings: Based on 851 student grades, significant statistical differences were noted. Moreover, after performing the post hoc test, these differences were significant in relation to the sub-periods (PRE-COVID & COVID-19 and COVID-19 & POST-COVID), which were characterized by different forms of education. Research limitations/implications: This research allows us to indicate the impact of the way classes in accounting were conducted. The research results may constitute the basis for making decisions regarding the development of accounting programs and forms of studying at universities. A limitation of the study is the lack of comparison of grades obtained by students of other economic faculties in the country. Originality/value: The research on the impact of the form of studying on grades in accounting subjects in Polish higher education significantly contributes to filling the research gap regarding the studying of economic subjects, particularly accounting.

PL

Cel: Głównym celem artykułu jest weryfikacja wpływu formy prowadzenia zajęć na kształtowanie wyników nauczania (ocen) studentów z przedmiotów z obszaru rachunkowości prowadzonych na poziomie uczelni wyższej. Metodyka/podejście badawcze: Badanie przeprowadzono na przestrzeni sześciu lat akademickich, które to podzielono na trzy dwuletnie podokresy badawcze (PRE-COVID, COVID-19, POST-COVID), w których prowadzono odpowiednio tradycyjną i zdalną formę nauczania. Zróżnicowanie ocen w poszczególnych podokresach badania wykazano przy użyciu testu Kruskala-Wallisa oraz testu post hoc (test Dunna z korektą Sidaka). Wyniki: Opierając się na 851 ocenach studentów z wymienionych przedmiotów zauważono istotne statystyczne zróżnicowanie ocen uzyskanych z przedmiotu rachunkowość w przyjętych podokresach badania. Ponaddto po wykonaniu testu post hoc różnice te były istotne w odniesieniu do podokresów (PRE-COVID i COVID-19 oraz COVID-19 i POST-COVID) charakteryzujących się odmiennymi formami kształcenia. Ograniczenia/implikacje badawcze: Opracowanie pozwala na wskazanie wpływu jednego z prezentowanych w literaturze przedmiotu czynników oddziaływania na wyniki kształcenia (oceny), jakim jest forma prowadzenia zajęć z zakresu przedmiotów ekonomicznych (rachunkowości). Uzyskane i rozwijane w przyszłości rezultaty badawcze mogą stanowić podstawę do podejmowania decyzji w zakresie kształtowania programów i form nauczania rachunkowości na uczelniach wyższych. Pewnym ograniczeniem jest brak porównania ocen uzyskiwanych przez studentów innych uczelni ekonomicznych w kraju. Oryginalność/wartość: Przeprowadzone badania nad wpływem formy nauczania na uzyskiwane przez studentów oceny z przedmiotów z obszaru rachunkowości w warunkach polskiego szkolnictwa wyższego z uwzględnieniem około pandemicznej rzeczywistości istotnie przyczyniają się do wypełnienia luki badawczej dotyczącej nauczania przedmiotów ekonomicznych, a w szczególności rachunkowości.

Keywords

EN

in-person studying; online studying; accounting; education; COVID-19

PL

nauczanie stacjonarne; nauczanie zdalne; rachunkowość; edukacja; COVID-19

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2024
• Issue: 48(2)
• Pages: 167-182

Contributors

author

Lisicki Bartłomiej

• University of Economics in Katowice, Department of Accounting

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