Maltese accountancy education during a global pandemic : a case study

Abstract

Purpose: The COVID-19 pandemic has established a "new normal," in which e-learning has gone from an optional convenience to a requirement. This research explores an accounting education which is distant and seeks to assess the effectiveness of such a learning system in transferring the skills required for the students' future careers. It also looks into whether there is room for improvement in the accountancy programs that are currently available. This should have a positive impact on students, faculty, and practitioners alike. Design: A qualitative research approach was adopted since it allows for an in-depth understanding of the complex issues surrounding the relationship between the global pandemic and e-learning. A total of twenty-two interviews were conducted, with ten conducted with educators at the UOM and twelve conducted with accounting students at the UOM. Findings: The findings show that, generally, respondents are satisfied with online lectures. The effectiveness of e-learning is determined by several factors, including the quality of the internet connection, the reliability of electricity in a given area, whether or not lectures were recorded, and the teaching techniques used by the educator. Respondents also mentioned that the best way forward for the UoM would be to consider implementing a blended form of education to improve learning quality and provide a modern style of learning that is both flexible and accessible. Conclusions: E-learning is an effective tool for transferring course material to accountancy students at the UoM. This research study demonstrated that accounting students require a diverse skill set for their future careers, including skills that can be acquired through both online and physical learning. As a result, a blended form of learning could be the way forward for the UoM to maximise the quality of accountancy education. Value: The introduction of e-learning in the UoM's accountancy courses has resulted in an exciting change that has improved the overall quality of education by allowing for the concept of blended learning. This mode of learning will ideally result in a new form of education that maximises the benefits of both e-learning and face-to-face, traditional learning for future UoM accounting students.