Qualitative analysis on technology acceptance model of accounting faculty perceptions of virtual accounting coursework

Abstract

Due to the health implications of the COVID-19 pandemic on mass gatherings and the rising number of prospective applicants seeking university education, most universities have instituted measures to successfully compete for students with interest in pursuing accounting education virtually. This paper, thus, aimed at eliciting the opinions of accounting faculty on virtual accounting coursework. This study adopted a qualitative analysis study design and exploratory approach. Unstructured interview was adopted to collect data from accounting faculty using purposive and convenient sampling techniques. The study reported among other things that, accounting faculty have a divided opinion on whether virtual accounting coursework adopted during the period of the pandemic was interactive enough and offered sufficient pedagogical content, and the adoption of virtual education as a means of addressing the increasing number of students’ enrolment for university education. The implications of the results are discussed. This study has complemented the extant literature by soliciting the opinion of accounting faculty on the effectiveness of virtual accounting coursework.

Keywords:

• Qualitative analysis
• technology acceptance model
• accounting faculty perception
• virtual accounting education

Reviewing Editor:

• Ah Choo Koo, Faculty of Creative Multimedia, Multimedia University, Cyberjaya, Malaysia

SUBJECTS:

• Teachers & Teacher Education
• Higher Education
• Open & Distance Education and eLearning

Disclosure statement

No potential conflict of interest was reported by the author.

Additional information

Funding

The author did not receive any funding for this study.

Notes on contributors

Newman Amaning

Newman Amaning is a senior lecturer in accounting at the Department of Accountancy, Sunyani Technical University, Sunyani, Ghana. He is a prolific writer with research interest in Accounting, Accounting Education, Audit Quality, and Sustainability Reporting/Corporate Social Responsibility. He has published in several reputable journals including Cogent Business & Management, Cogent Economics & Finance, International Journal of Critical Accounting, and Benchmarking: An International Journal. Some of his publications include ‘Qualitative analysis on accounting ethics education for bachelor students’ and ‘Virtual Teaching and Learning of Accounting in Technical Universities (TUs) in Ghana amid the COVID-19 Pandemic’. In this study, he adopts the theoretical lens of the Technology Acceptance Model (TAM) to evaluate the environment of virtual accounting course work to enable it function effectively, with Ghana as its focus. He is currently pursuing Ph.D. in Accounting Education at the University of Cape Coast, Ghana.