jmbe.2020.0015_Stud_Percpt_Saudi_Arabia @journal.mbe

Article

ACCOUNTING STUDENTS' PERCEPTIONS ON E-LEARNING DURING THE COVID- 19 PANDEMIC: PRELIMINARY EVIDENCE FROM SAUDI ARABIA🔗

PERCEPCIONES DE LOS ESTUDIANTES DE CONTABILIDAD SOBRE EL APRENDIZAJE ELECTRÓNICO DURANTE LA PANDEMIA DEL COVID-19: PRUEBA PRELIMINAR EN ARABIA SAUDITA🔗

Author(s)🔗

Ibrahim El-Sayed Ebaid , Tanta University, Egypt and Umm Al-Qura University, Saudi Arabia

https://doi.org/10.35564/jmbe.2020.0015

Abstract🔗

This study aims to discover accounting students’ opinions of e-learning, which was applied as an alternative to the traditional education system in Saudi universities during the Covid- 19 pandemic. This study is a cross-sectional survey that sought to collect field data on accounting students’ perceptions of e- learning in Saudi Arabia. The findings of the study revealed that the majority of the accounting students expressed that they did not benefit from e-learning, either in increasing flexibility in their study of accounting courses, facilitating their study of accounting courses, improving their communication with teachers, improving their communication with other students or improving their possibilities to solve problems connected to the study of accounting courses. The majority of students have agreed that the most important disadvantages of e-learning are: lack of human contact, the technical problems and too much dependence on computers. In general, this study contributes to the body of research on the benefits of e- learning in higher education. In particular, this study is the first study to evaluate the decision of the Ministry of Higher Education in Saudi Arabia to implement e-learning as a complete alternative to the traditional education system.

Keywords
Saudi Arabia, E- learning, accounting students, accounting, emerging countries

Resumen🔗

Este estudio tiene como objetivo descubrir las opiniones de los estudiantes de contabilidad sobre el aprendizaje electrónico aplicado, como una alternativa al sistema educativo tradicional, en las universidades sauditas durante la pandemia Covid-19. Este estudio es una encuesta transversal que buscó recopilar datos de campo sobre las percepciones de los estudiantes de contabilidad sobre el aprendizaje electrónico en Arabia Saudita. Los hallazgos del estudio revelaron que la mayoría de los estudiantes de contabilidad expresaron que no se beneficiaron del e-learning, ya sea para aumentar la flexibilidad en sus estudios de contabilidad, facilitar sus estudios, mejorar su comunicación con los profesores, mejorar su comunicación con otros estudiantes o mejorar sus posibilidades para resolver problemas relacionados con los estudios de contabilidad. La mayoría de los estudiantes han coincidido en que las desventajas más importantes del e-learning son: la falta de contacto humano, los problemas técnicos y la dependencia excesiva de los ordenadores. En general, este estudio contribuye al cuerpo de investigación sobre los beneficios del e-learning en la educación superior. En particular, este estudio es el primero que evalúa la decisión del Ministerio de Educación Superior de Arabia Saudita de implementar el e-learning como una alternativa completa al sistema educativo tradicional.

Palabras clave
Arabia Saudita, e-learning, estudiantes de contabilidad, contabilidad, países emergentes

Received
28 July 2020

Accepted
10 September 2020

Copyright
This is an open access article under the CC BY-NC license.

Citation🔗

El‐Sayed Ebaid, I. (2020). Accounting students' perceptions on e-learning during the Covid- 19 pandemic: preliminary evidence from Saudi Arabia. Journal of Management and Business Education, 3(3), 236-249. https://doi.org/10.35564/jmbe.2020.0015

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