Purpose

The purpose of this paper is to present critical educator reflections on the pivot from the traditional physical accounting classroom to the virtual learning environment amidst COVID-19 pandemic lockdowns.

Design/methodology/approach

This paper outlines the reflexive experiences of two accounting educators on their scholarly journey into virtual learning and their inhabiting of the virtual accounting classroom. We adopt a critical stance in exploring what has been lost and insights gained.

Findings

We heed caution in the ongoing reliance on digital technologies and virtual learning that strip accounting education of its richness and complexity. Although the virtual learning environment brings with it benefits of accessibility and flexibility, it fails to replace the complexity of human connection, authenticity and informal spontaneity found in face-to-face learning. We further contend that COVID-19 presents an opportunity to rethink accounting education. We encourage educators to embrace this opportunity as a force for educational transformation; to reimagine an accounting education that embraces change, ambiguity and humanistic qualities such as empathy, compassion and humility.

Originality/value

Our critical educator reflections explore the impact of COVID-19 on the humanistic qualities at the heart of education and on the future of accounting education. This paper contributes to the scholarship of teaching and learning during global pandemics and other crises.

中文翻译：

---

虚拟教学：批判性反思

目的

本文的目的是就COVID-19大流行封锁期间从传统的实物会计教室到虚拟学习环境的关键点，提出重要的教育者反思。

设计/方法/方法

本文概述了两名会计教育者在他们进入虚拟学习的学术历程以及他们对虚拟会计教室的居住过程中的反思性经历。我们采用批判的态度来探索丢失的事物和获得的见识。

发现

在持续依赖数字技术和虚拟学习的情况下，我们要谨慎行事，这剥夺了会计教育的丰富性和复杂性。尽管虚拟学习环境带来了可访问性和灵活性的好处，但是它无法替代面对面学习中人类联系，真实性和非正式自发性的复杂性。我们进一步认为，COVID-19提供了一个重新思考会计教育的机会。我们鼓励教育者抓住这一机会，将其作为教育变革的力量；重新构想涵盖变革，模棱两可和人文素养（例如同理心，同情心和谦虚）的会计教育。

创意/价值

我们的批判性教育者反思探讨了COVID-19对教育核心的人文素质以及会计教育未来的影响。本文为全球大流行和其他危机期间的教学提供奖学金。