Abstract

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students’ perceived OAC. A survey was used to collect data on the students’ engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning—online classroom engagement—only had a small impact on improving their perceived OAC. The improvement in the students’ perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment learning. Lecturers should improve their skills in organising online learning to increase their students’ engagement. Accounting departments need to provide a more complete structure, better infrastructure, and other necessary technologies to improve online learning, as the pandemic’s duration cannot be predicted.

摘要

COVID-19大流行迫使印度尼西亚的所有大学都将其在校学习转变为在线学习。一些大学只能提供紧急在线学习，因为他们还没有做好进行适当在线学习的准备。这种转换可能会减少学生的学习参与度，并影响他们的感知能力。运营会计能力（OAC）是重要的基本能力，可让会计专业毕业生在其领域中执行通用工作。因此，本研究试图确定紧急在线学习对学生感知到的OAC的影响。一项调查用于收集有关学生参与同步和异步学习以及OAC的数据。该研究收集了122项数据，并使用描述性和路径分析法对其进行了分析。学生们报告说，同步学习（在线课堂参与）对改善他们认为的OAC仅有很小的影响。学生的感知OAC的改善主要是由于主动，协作和充实学习方面的异步学习所致。讲师应提高组织在线学习的技能，以提高学生的参与度。由于无法预测大流行的持续时间，会计部门需要提供更完整的结构，更好的基础架构以及其他必要的技术来改善在线学习。讲师应提高组织在线学习的技能，以提高学生的参与度。由于无法预测大流行的持续时间，会计部门需要提供更完整的结构，更好的基础架构以及其他必要的技术来改善在线学习。讲师应提高组织在线学习的技能，以提高学生的参与度。由于无法预测大流行的持续时间，会计部门需要提供更完整的结构，更好的基础架构以及其他必要的技术来改善在线学习。