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Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

Author

Listed:
  • Syaiful Hifni

    (Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-2-Name: Akhmad Sayudi Author-2-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-3-Name: Rano Wijaya Author-3-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-4-Name: Moh Yamin Author-4-Workplace-Name: Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract
" Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique - We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning -teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well aswith the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper - Empirical."

Suggested Citation

  • Syaiful Hifni, 2021. "Contingency E-Learning for Accounting: Effective Communication in the New Normal Era," GATR Journals afr205, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr205
    DOI: https://doi.org/10.35609/afr.2021.6.3(3)
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    References listed on IDEAS

    as
    1. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    2. Siti Zuraidah Md Osman & Rozinah Jamaludin & Nor Fathimah Fathil, 2016. "An Analysis of Using Online Video Lecture on Learning Outcome: The Mediating Role of Student Interaction and Student Engagement," Journal of Education and e-Learning Research, Asian Online Journal Publishing Group, vol. 3(2), pages 57-64.
    3. Hasnan Baber, 2020. "Determinants of Students’ Perceived Learning Outcome and Satisfaction in Online Learning during the Pandemic of COVID19," Journal of Education and e-Learning Research, Asian Online Journal Publishing Group, vol. 7(3), pages 285-292.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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