The e-learning experiences of accounting students evidence from two Ghanaian Public Universities

Abstract

The disruption caused by information communication technology (ICT) in education, and the recent outbreak of the corona virus have emphasised the need to integrate technology in teaching and learning of accounting. The aim of this study is to evaluate the current use of e-learning technology in accounting instruction and provides insight into student‘s perceptions regarding the level of assistance e-learning technology provides in improving academic outcome in Ghanaian public universities using the sequential explanatory mixed method. This study used purposive sampling technique to select two public universities; University of Cape Coast (UCC) and University of Education, Winneba (UEW) from the fifteen (15) Ghanaian public universities. A simple random sampling was employed to choose 331 accounting students from a population of 2,536 students. Survey questionnaires were administered to students, the close-ended questions were used to collect quantitative data and the semi-structured interview for collecting qualitative data. The results revealed high level of interactivity with technology. The findings further showed that Attitude has a significant and positive influence on technology adoption. Also, social interaction has a positive and significance influence on technology adoption. However, preferred usage has positive but insignificant influence on technology adoption. Qualitative data confirmed that students are highly familiar with e-learning technology and engage it in their accounting courses. This study contributes to the development of a pedagogical framework designed to improve e-learning experiences of accounting students, and also guide policymakers in improving educational policies and standards that lead to high-quality accounting education in Ghanaian public universities.