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

1. Introduction

Due to the health implications of the COVID-19 pandemic on mass gatherings (Amaning et al., 2020; Ataguba, 2020; Sell & Williams, 2020) and the rising number of prospective applicants seeking university education (Myring et al., 2014), most universities have instituted measures to successfully compete for students with interest in pursuing accounting education virtually. Anthony Jnr and Noel (2021) and Finatto Canabarro et al. (2023) opined that the adoption of online learning globally by universities during the pandemic resulted in digital revolution in university education. Sinha and Bagarukayo (2019) posited that education is progressively being promulgated as a result of digital technologies. The outbreak of the COVID-19 pandemic affected all levels of education, starting from pre-school to university (Amaning et al., 2020). In response to the menace, most countries embarked on enforced shutdown of schools. This decision affected approximately 900 million students globally (UNESCO, 2020). Besides, other socioeconomic implications set in including social seclusion, increased childcare costs for families with younger children, increased rates in students’ dropout as some students did not return to the classroom after the shutdown period (Amaning et al., 2020). Cho and Hong, (2021) documented that the aftermath of the COVID-19 pandemic have resulted in an upsurge in virtual education. They reported that due to increased interaction, convenience, outreach, and usability of virtual education, more than 51% daily lectures are being held virtually and the likelihood of this figure increasing to 75%.

One approach adopted by universities is to proffer basic virtual course in accounting such as principles of accounting. This has the benefit of ensuring the recruitment of students who might be contemplating seeking admission elsewhere. Alternatively, the university may accept credit transfer of basic level course undertaken in a different university irrespective of the mode of tuition (Myring et al., 2014). However, a thorny issue about each option is the likelihood of a disconnect between the opinions of administrative staff making decisions concerning virtual accounting coursework and the faculty who have the responsibility for the structuring and execution of virtual curricular. Empirical studies suggest divergent opinions of administrative staff and faculty members on diverse issues, including the significance of the interaction between teachers and students (Howe et al., 2019; Shim & Lee, 2020). Besides, accounting faculty members’ opinion and students’ perspective relating to virtual education differ (Otter et al., 2013; Walters et al., 2017).

Virtual education has been variously defined (see for example, Naidu, 2006; Stockley, 2003; Wang et al., 2007). According to Naidu (2006) virtual learning is an individual or group learning activities which occur both virtual and offline. Stockley (2003) considers virtual learning as an education, training, or a learning programme that is electronically provided. Then, Wang et al. (2007) defined virtual learning narrowly as any learning engagement that occur through the internet. For the purpose of this study, virtual learning is operationalised as all the avenues by which students are taught via the adoption of a variety of electronic gadgets (i.e. desktop computers, laptop, mobile phone, notebook, tablets, etc.) on diverse platforms (i.e. e-mail, learning management systems, Facebook, google classroom, telegram, WhatsApp, YouTube, zoom, etc.). Virtual learning, online leaning, and E-learning are synonymous and are at times used interchangeably (Conrad, 2006). To enable virtual learning environment function effectively, some studies have called for its evaluation (Croxton, 2014; Edumadze, 2019).

Previous studies hold that the adoption of a formal model in a study is helpful in identifying the interaction existing between the primary variables and examined attitudes (Almaiah & Alismaiel, 2019); a requirement which is absent in prior studies on virtual education in developed markets (Grossman & Johnson, 2015; Napier et al., 2011; Otter et al., 2013; Walters et al., 2017) and emerging market, specifically Ghana (Mensah et al., 2021). Accordingly, this study adopted the Technology Acceptance Model (TAM) as its formal model. TAM postulates that the behavioural intentions of accounting faculty to accept virtual teaching and learning of accounting coursework is primarily influenced by its perceived success (Davis, 1989; Amaning et al., 2020). Besides, the few studies on virtual education that utilized the theoretical lens of TAM mainly adopted quantitative approaches including surveys to appraise virtual learning environment, causing the underutilisation of qualitative approach (Akhter et al., 2022; Amaning et al., 2020; Zhang et al., 2022). Nonetheless, this study favoured a qualitative approach. Precisely, it adopted thorough interviews to gain useful insights and a comprehensive appreciation of accounting faculty’s perception on how to ensure the effectiveness of virtual accounting course work. In consequence, this study aimed at addressing gaps in previous studies by relying on the theoretical lens of TAM in assessing the perceptions of accounting faculty with respect to virtual teaching and learning of accounting. This study, thus, specifically evaluates the environment of virtual accounting education to enable it function effectively, with Ghana as its focus. Thus, this study provides the following significant contributions:

• i. This study is a significant attempt in meeting the advocacies of several studies (see for example Croxton, 2014; Edumadze, 2019) for the evaluation of virtual education environment to enhance its success.

• ii. Many studies have been written about virtual education generally in Ghana. Nevertheless, very little attempt has been made by such studies to solicit for the perceptions of accounting faculty on the subject matter. This study is a significant attempt in addressing the gap.

• iii. Methodically, this study is among the few studies to have adopted a qualitative research design approach, relative to most studies that adopted a quantitative study design approach in researching on virtual education.

• iv. Theoretically, this study is part of the pioneer studies to have adopted the theoretical lens of TAM as a formal model in eliciting the opinions of accounting faculty on accounting coursework.

The rest of this study proceeds as follows: In the next section, I reviewed TAM and empirical literature on accounting faculty perceptions on virtual accounting coursework. I subsequently proceeded to elaborate on the methodology adopted for the paper. The fourth section focused on the presentation and discussion of the outcomes of the this study. The fifth sections addressed the conclusion and implications of the study. The final section reports on the limitations of this study and suggested areas for the attention of future studies.

2. Literature review

2.1. Theoretical framework and research questions

2.1.1. Technology acceptance model

In the field of information technology, in which virtual education falls, a lot of frameworks have evolved to appreciate innovative means of doing things. Of these frameworks, the one that stands out and has been widely published is the Technology Acceptance Model (TAM) (Almarabeh, 2014; Amaning et al., 2020; Khan et al., 2022). TAM was coined by Davis in 1989 (Davis, 1989). This framework evolved from the Theory of Reasoned Action (Ajzen & Fishbein, 1977). In this study, TAM opined that the behavioural intentions of accounting faculty in embracing virtual accounting education due to the health implications that emerged from the COVID-19 pandemic in connection with mass gatherings and increased number of students seeking tertiary education, is primarily due to its perceived effectiveness. In this study, perceived effectiveness implies adopting a particular approach that the user has the opinion that it would improve the output of his or her task. Thus, in this study, TAM is adopted in measuring the effect of virtual accounting education on:

• One, mitigating the impact of health implications associated with ailments such as the COVID-19 pandemic, which resulted in governments globally implementing social distancing protocols, closing down universities, restricting the number of students in schools, approving the lockdown of cities and towns in order to halt the spread and the effects of the plague; and

• Two, addressing the increased number of students seeking university education. In this study, the researcher sought to assess TAM as a suitable model providing a cogent background for the appropriateness of virtual accounting education in universities. Along these lines, the following research questions were asked;

RQ1. Do accounting faculty perceive virtual education environment as a more effective means of ensuring accounting education in universities due to the health implications that emerged from diseases such as the COVID-19 pandemic?

RQ2. Do accounting faculty perceive virtual education environment as a more effective mode of addressing the increased number of enrolments of students in universities?

RQ3. Do accounting faculty perceive virtual educational environment as a more efficient mode of imparting technical skills as opposed to soft skills?

2.2. Empirical review

2.2.1. Accounting faculty perceive virtual education environment as a more effective means of accounting education amid the COVID-19 pandemic

Globally, wide and varied responses, including the complete shut-down of schools, were instituted by countries to mitigate the impacts of the COVID-19 pandemic (Gostin & Wiley, 2020). The shut-down of schools, according to UNESCO, affected approximately 900 million students globally (UNESCO, 2020). Consequently, several universities the world over resulted to virtual education (Amaning et al., 2020). The mounting of virtual education generated mixed reactions from scholars. For instance, Kuo et al. (2014) and Salamat et al. (2018) bemoaned the lack of interactivity and pedagogical considerations in virtual education. Besides, Pandey et al. (2020) posited that lack of interpersonal communication due to virtual education can cause anxiety disorders among students. Mensah et al. (2021) contended that virtual education is economical, easily accessible 24/7, and convenient, but its quality and effectiveness are doubtful. Nevertheless, the authors argued that virtual education was crucial for the prevention of the disruption of the academic calendar as result of the prevailing health environment as at that time.

Totaro et al. (2005) had long before the emergence of the pandemic argued that, virtual education, relative to traditional face-to-face teaching and learning, lacks the necessary interactivity between the teacher and student, inadequate appreciation by students on certain subject matters, and challenges inherent with virtual assessment. Owusu-Fordjour et al. (2020) in a study on the perspectives of students on virtual education in Ghana amid the COVID-19 pandemic, found among others, the following; lack of internet facilities in most homes, high cost of data, lack of access to devices including computers and smart phones by students for successful learning, lack of teaching and learning materials in most households, insufficient parental support for successful learning in a virtual environment due to ignorance, unavailability at home, and the lack of the necessary scaffolding for successful learning. Muthuprasad et al. (2021), in a study on the perception and preference for virtual education in India amid the COVID-19 pandemic reported that students perceive virtual education as flexible and convenient, but broadband connectivity remain a challenge in rural areas thereby hindering the success of virtual education.

2.2.2. Accounting faculty perceive virtual education environment as a more effective mode of addressing the increased number of enrolments of students in universities

Empirical studies hold that, virtual education is the way forward in meeting the increased number of students seeking university education (Myring et al., 2014; Wright, 2014). This move would afford the university the opportunity to compete with other institutions in this era of ‘new normal’. Other studies, nevertheless are less favourable of virtual education. For instance, Allen and Seaman (2012, 2013) in a survey of chief academic officers, reported that faculty members of institutions do not appreciate virtual education as effective mode of legitimate learning. Earlier studies such as Totaro et al. (2005) and Tanner et al. (2009a) concluded that faculty members prefer the traditional class teaching and learning setting as opposed to virtual education. Kohlmeyer et al. (2011) in their contribution, argued that employers are likely to harbour same perceptions about virtual education. In a study by Tanner et al. (2009b) in US, it emerged that teaching faculty and administrators hold divergent opinions concerning the efficacy of virtual education. Whereas faculty members hold that virtual education, relative to traditional classroom learning offers a lesser degree of student-teacher interactivity, administrators have a different perspective. Consequently, faculty members held that the absence of the desired interaction between the teacher and the student in a virtual learning environment, poses danger to effective learning. Besides, faculty members are unlikely to agree to any future development of virtual accounting coursework, and asserted that, administering examinations virtual is challenging.

The position of Allen and Seaman in their study in 2013 is consistent with these reports. Allen and Seaman (2013) in their study, reported that more than 75% percent of the administrators surveyed perceive, one, virtual education is more effective than traditional face-to-face learning, and two, faculty members do not appreciate or accept virtual education as legitimate. Thus, the conclusion from these researches is that, administrative staff and members of accounting faculty have divergent perspectives regarding the effectiveness of virtual education to address the increasing number of students seeking university education. Divergent results, were also reported by Allen and Seaman (2012) and Halfond (2013). These authors argued that faculty with exposure to virtual education platforms are optimistic about virtual education than their peers without such exposure. An earlier study by Seaman & Association of Public & Land-grant Universities-Sloan National Commission on Online Learning (2009), revealed that, majority of faculty members considered learning outcomes from a virtual class as equal or superseding the on-campus face-to-face learning. This result is in line with the research carried out by Seok et al. (2010) which reported that an optimistic opinion about a virtual education efficacy by faculty was connected to experience gained over the years in virtual teaching. Due to these mixed perceptions about virtual education, some members of faculty may be less enthused about: one, the idea of the acceptance of a transferred student from other university, doubting the quality of virtual education there, or two, as means of addressing the increasing number of students’ enrolment in universities.

2.2.3. Accounting faculty perceive virtual educational environment as a more efficient mode of imparting technical skills as opposed to soft skills

Premium is put on a transfer student’s previous university relative to the educational environment in which learning occurred by members of accounting faculty (Darawong & Widayati, 2021; Grossman and Johnson (2015). In a survey by Totaro et al. (2005), it emerged that more than 67% of business faculty held that the absence of student-teacher and student-student interactivity in a virtual environment poses danger to the educational development of the student. This outcome was collaborated by Jaschik and Lederman’s study in 2013. These authors asserted that students’ soft skills development occur through the interaction and influence of faculty and peers on campus. Consequently, faculty members may have reservations about the efficacy of virtual education in enhancing the development of non-technical skills of students. Thus, they have preference for the traditional classroom learning environment which offers the desired interactivity of student-teacher and student-student, enriching the development of both the student’s soft and hard skills. This outcome is consistent with the position of other scholars (Adams, 2008; Grossman & Johnson, 2016, 2017; Lim et al., 2016), who argued that accounting employers cite the deficiencies of virtual education such as the perceived absence of soft skills such as interpersonal, team building, and communication (i.e. both oral and written), as the reasons discouraging the employment of virtual accounting graduates.

3. Methodology

This segment of this study addressed the methodology adopted. Thus, this study’s design and approach, data collection and analysis, and test of rigour are addressed in this part of the research.

3.1. Research design and approach

This study adopted a thematic qualitative analysis study design and explorative approach. Kuranchie (2021) argued that explorative research assists in discovering issues that have insufficiently been studied. It mainly assisted in unraveling the perceptions of accounting faculty on virtual accounting education in the university.

3.2. Context and setting

This study population was made up of accounting faculty in universities in Bono and Bono East regions of Ghana. The universities consist of public and private universities in the two regions of the country. The universities were chosen because the increased enrolment of accounting students over the years and the regions were considered as part of the hot spots for the spread of the COVID-19 pandemic in the country in June/July 2021 by the Ghana Health Service. These inclusion criteria were met by 3 universities. Hence, their adoption for this study. In soliciting for the needed information, I focused on Business Faculty Deans with accounting background, Heads of Departments offering accounting programmes, and three teachers of accounting in each of the universities. This study participants totaling 15 and given pseudo commencing from X1 to X15 were selected both purposively and conveniently as a result of the significant roles they provided in developing and implementing accounting curricular in the universities and their availability during data collection (Kuranchie, 2021). However, after I interviewed 12 participants, I reached the theoretical saturation point as the interview did not yield any new result.

3.3. Data

I adopted unstructured interview to collect data on the perceptions of accounting faculty on virtual accounting education from the participants. As this study sought to explore the opinions of members of accounting faculty on the effectiveness of virtual accounting coursework, unstructured interview was more appropriate (Amaning et al., 2021). Parts of the unstructured interview guide used were adapted from Roulston and Choi (2018) with further modifications to address the research questions. By signing the consent papers, the interviewees gave their permission for the interview. To help the interviewees get comfortable with the interview, the essential questions were emailed to them ahead of time. After introducing myself, I espoused the objectives of the research and provided my contact details to each potential participant. I issued reminders to specified participants if the requests were not responded to within seven days (Yau-Yeung et al., 2020). Besides, I minimise response bias through assuring each participant a complete anonymity and providing them with the opportunity to leave the study at their convenience.

This data collection approach resulted in primary data in meeting the objectives of this study. I adopted a thematic qualitative analysis approach in analysing the data collected for this study. As qualitative researches use the actual words or phrases from the narratives of participants in presenting cognizance about how they (i.e. participants) spoke about the matter under review and made inferences (Castleberry & Nolen, 2018; Kuranchie, 2021), the thematic qualitative analysis approach was considered appropriate for this study. Besides, thematic qualitative analysis approach is widely published (Amaning et al., 2021; Guo, 2019). Thus, the collected data were analysed into qualitative content, narratives and discourse using thematic qualitative analysis approach.

3.4. Rigour

I adopted participant triangulation in determining the validity (i.e. the credibility) of the results of this study. Convergence between participants was sought prior to forming themes. Credibility of qualitative study is established through this approach (Kuranchie, 2021), and this was adopted in this study. Participant triangulation, as a tool of for achieving credibility, improves the trustworthiness of this study’s outcomes (Amaning et al., 2021). I employed this technique in the study by using the same set of questions on the interview guide during the interview session with the respondents. The responses obtained were compared for similarities and differencies. In all, distortions, biases, and inadequacy of participants, which are the weaknesses of validity are eliminated through triangulation, significantly providing contribution to qualitative research (Momeni et al., 2018).

Besides, I adopted auditability test in establishing the reliability of the findings of this study (Amaning et al., 2021). I made clear decision trail of this research from the beginning to the end. Auditability, primarily, is establised in this study through a vivid desciption, explanation, and justification of: my interest in this study; my perspective relating to this study; this study’s objectives; the inclusion of pieces of evidence in this study and the mode of the selection of the participants; the mode of data collection; the duration of the data collection process; the settings of the data collection process; and the analysis, interpretation, and presentation of the data. These procedures were in agreement with prior studies (Amaning et al., 2021, Sandelowski, 1986).

4. Presentation and discussion of results

Presented below in Table 1 are the socio-demographic details of the participants selected for the study.

Table 1. Socio-demographic data of participants.

Pseudo	Sex	Age Range	Qualification	Specialisation	Position	Lenght of service
X1	Male	35-40	PhD	Accounting	HoD	12 years
X2	Male	55-60	MSc	Accounting	Lecturer	13 years
X3	Male	40-45	MBA	Accounting	Lecturer	11years
X4	Male	35-40	MPhil	Accounting	Lecturer	11 years
X5	Male	55-60	PhD	Accounting	HoD	12 years
X6	Male	55-60	PhD	Accounting	Dean	12 years
X7	Female	35-40	MBA	Accounting	Lecturer	6 years
X8	Male	55-60	PhD	Accounting	Dean	18 years
X9	Male	50-55	PhD	Accounting	HoD	16 years
X10	Female	40-45	MPhil	Accounting	Lecturer	8 years
X11	Female	50-55	PhD	Accounting	HoD	15 years
X12	Male	30-35	MPhil	Accounting	Lecturer	7 years
X13	Male	50-55	MBA	Accounting	Lecturer	20 years
X14	Male	36-40	PhD	Accounting	Lecturer	11 years
X15	Male	30-35	MPhil	Accounting	Lecturer	5 years

4.1. Accounting faculty perceive virtual education environment as a more effective means of accounting education amid the COVID-19 pandemic

Through the interview sessions held with participants, it emerged that, the adoption of virtual accounting coursework during the COVID-19 pandemic was crucial in sustaining the academic calendar. They argued that virtual accounting education offered accounting faculty and students the opportunity to complete the syllabus in the midst of various government protocols put in place including closing down of schools to control the impact of the disease. This position is consistent with the conclusion of Mensah et al. (2021), who contended that virtual education is crucial for the preservation of the academic calendar in the midst of the pandemic. For instance, a participant stated that:

We would have stayed at home for more than a year. Virtual accounting course work helped to ensure that the academic calendar was not interrupted in the midst of the pandemic (XI).

To ascertain if this assertion was a holistic perspective of all participants, the outcome of the interview session portrayed that most of them held this position. For example, a particpant argued that:

But for virtual accounting course work, we could not have completed the academic year. There were a lot be done during the COVID-19 pandemic. Unfortunately, schools were closed done by the government as a precuationary measure to help halt the spread of the disease. We had to rely on virtual mode of teaching and learning to complete our syllabi. It was a postive intervention (X5).

Some participants, however, argued that, virtual accounting education was not introduced because of the pandemic. They opined that, prior to the outbreak of the COVID-19 pandemic, they had a blended accounting education (i.e. a mix of virtual course work and tradition face-to-face mode of teaching and learning). Nevertheless, they unanimously agreed that, but for virtual education, the academic calendar would have been jeopardised during the pandemic. A participant for instance stated that:

We have been using blended mode of teaching and learning accounting courses in our university about five years before the COVID-19 pandemic. So, to me virtual accounting course is not new. It has been in exitence before the advent of the disease. But I must admit, it really helped in completing our academic calendar successfully (X3).

Regarding the accessibility, affordability, and convenience of virtual accounting education, the participants had different opinions. The argument of some participants was that virtual accounting education during the pandemic was economical, accessible and convenient to both faculty and students. The opinion of this group of participants is in line with that of Mensah et al. (2021) who held that, virtual education is economical, easily accessible 24/7, and convenient. A participant, for instance, stated that:

It was economical, accessible, and convenient to both faculty and students. Economically, most learners saved huge cost on hostel rent, food, utilities, and transportation through staying at home and having virtual accounting course work. These expenses would have been paid if the traditional on-campus mode education was uaed. The students only needed gadgets such as smart phones, computers and laptops, and data to participate in the virtual course work (X2).

Other participants had contrary perceptions on the subject matter. For instance a participant argued that:

It was not economical at both the supply and demand sides. At the supply side, the university has to pay for the acquisition, hosting and maintenance cost of gadgets such as computers, routers, websites, etc. And on the demand side, students have to acquire accoutrements including smart phones, laptop, etc., and pay for data. All these costs make virtual accounting education costly (X6).

Again, there was a divided opinion among the participants on whether virtual accounting course adopted during the period of the pandemic had sufficient interactivity interface and also possessed enough pedagogical contents. Whereas some participants argued that it was interactive, others disagreed. The participants who agreed it was interactive, argued that enough students were engaged on virtual education platforms. They mentioned that the students participated effectively in the teaching and learning activities, including asking relevant questions. The arguments of these partcipants were in line with the position of Amaning et al. (2020) who held that, virtual education provides enough interactivity interface for both teachers and learners and provides sufficient pedagogical contents. For instance, a participant stated that:

There was enough interactivity between accounting faculty and students during the virtual accounting course work. Students were effectively engaged as they participated satisfactorily during online lecture sessions. Some asked relavant questions. Others also made significant contributions on such occasions (X4).

On the other hand, those who disagreed held that, it was not interactive and lacks sufficient pedagogical contents required for effective accounting education. This phenomenon is in agreement with the conclusion of Totaro et al. (2005), who, prior to the emergence of the pandemic had argued that, virtual education, relative to the traditional face-to-face teaching and learning, lacked the necessary interactivity between the teacher and student; inadequate appreciation by students on certain subject matters, and challenges inherent with virtual assessment. Besides, Kuo et al. (2014) and Salamat et al. (2018) share similar sentiments. These scholars bemoaned the lack of interactivity and pedagogical considerations in virtual education. For instance, a participant contended that:

It was not interactive enough as most students found it difficult in responding to questions asked during lecture time. This was mainly because of internet connectivity challenges (X7).

Regarding students’ anxiety in virtual accounting course work, majority of the participants argued that, most students especially those in year one, were experiencing virtual education for the first time and so they were very anxious. Hence, they had heightened anxiety initially as to how they were going to use such medium for effective accounting education. This observation is consistent with the perception of Pandey et al. (2020) who posited that lack of interpersonal communication in virtual education can cause anxiety disorders among students. For instance, a participant contended that:

I teach first year students. Most of these students were novice to virtual course work. They were, thus, very anxious on its effectiveness. Some asked whether lecturers will record the instructions and post them on the various learning platform so that they [students] will learn. And if that were the case, who they could get the opportunity to seek for clarifications and explanations where necessary. Honestly, they were very nervous when they received the news about virtual course work (X15).

Those with a divergent opinion argued that their student did not exhibit such anxieties about virtual accounting course work. They argued that their students accepted the introduction of virtual education. For instance, one of such participants responded that:

My students were enthused with the adoption of virtual accounting course work during the pandemic. They were used to it. And so, they had no reservations about its effectiveness (X2).

Pertaining to the effectiveness virtual assessment during the pandemic, the participants were unanimous with a common response. They argued that there were challenges particularly with mid-semester and end of semester examinations in virtual education. They stated that such important examinations should not be conducted virtually as they could be easily compromised through impersonation, thereby affecting the credibility of their certificates. A participant, for instance stated that:

The possibility of malpractices regarding virtual examinations among students is very high. Some unscrupulous students can hire the services of others to write their assignments, quizzes, and end of semester examinations on their behalf due to the lack of invigilation in such environment. Virtual assessment in such situations is really not credible (X14).

Concerning assignments which the participants agreed could be given out to students and collected virtually, some of the participants responded that there were occasional complains from some students of their inability to access such tasks. They argued that most students, due to poor internet connectivity in some parts of the country and high cost of data, could not participate in such important exercises. The participants further argued that, these unfortunate situations, automatically affected the success of virtual accounting education. These findings confirmed the conclusion of Mensah et al. (2021) who argued that the quality and effectiveness of virtual education are doubtful.

Finally, with respect to the lack of access to devices such as smart phones and computers by most students, inadequacy of teaching and learning materials in most households, the participants argued that, these adversely affected the success of virtual accounting education during the pandemic. This position is a confirmation of the findings of Muthuprasad et al. (2021) and Owusu-Fordjour et al. (2020). The participants again contended that, the absence of the necessary parental support required for successful learning in a virtual environment and the lack of the requisite scaffolding, needed for effective learning, impacted negatively on the success of virtual accounting education during the pandemic. For instance, a participant argued that:

Most of are students come from places with lack of regular access to electricity and poor internet facilities. These are some of the requisities facilities required for effective virtual teaching and learning. Their absence really had negative impact on virtual course work. Besides, some students come from poor homes. Hence, acquiring smart phones, computers, data, and other peripheral devices was challenge. Thus, their economic backgrounds had adverse repurccusions on the holistic success of virtual course work (X11).

4.2. Accounting faculty perceive virtual education environment as a more effective mode of addressing the increased number of students’ enrolments in universities

It was observed during the interview sessions with the participants that, accounting faculty had a divided opinion on the adoption of virtual education as a panacea for addressing the increasing number of students’ enrolment for university education. Some participants contended that virtual education was the way forward in meeting the increased demand for university education by students. Their argument was that most universities lack physical infrastructures sufficient to meet the increased students’ enrollment for university education. This position is a confirmation of the perception of Cho and Hong (2021), Myring et al. (2014) and Wright (2014). The participants concluded that, because virtual education do not require much of physical infrastructures such as lecture theaters, libraries, etc., it will afford universities the opportunity to admit more students than they are currently doing. For instance, a participant stated that:

Virtual education is cost effective to universities. Universities save cost on structures that would have been incurred under the traditional on-campus education. Such savings could be invested on other important ventures to earn a return for the universities. Thus, I foresee that, in time to come, most universities would be thinking of priotising virtual education at the expense of the traditional on-campus teaching and learning (X1).

However, other participants argued that, virtual accounting course work is deficient in meeting the increased demands of university education by students. This conclusion is similar to the findings of Allen and Seaman (2012, 2013), Tanner et al. (2009a) and Totaro et al. (2005). The participants contended that, virtual education should rather compliment the traditional face-to-face teaching and learning to meet the increased demands of university education by students. Their argument centered mainly on the shortcomings of virtual education. A participant, for example, retorted that:

The necessary scaffolding required to augment effective teaching and learning is lacking in a virtual course work environment. Although, virtual learning platforms afford universities to offer admissions to a larger number of potential students, because of the lack of the requisite scaffolding, its effectiveness is doubtful. Lecturers may not be able to provide students with enough interventions and explanations as they would in the traditional face-to-face teaching and learning environment (X9).

On the legitimacy of virtual education, the participants, during the interview session unanimously agreed that, virtual education is legitimate. This observation is inconsistent with the position of Allen and Seaman (2012, 2013). In the opinion of the participants, there are more open universities globally who have adopted virtual mode of teaching and learning. They added that students who completed such universities are duly recognised everywhere. Hence, in their opinion, virtual education is a legitimate means of successful education. The reservations of some of them about its success in Ghana, however, centered on the deficiencies earlier mentioned.

During the interview session, the participants unanimously asserted that, the lack of interactivity on virtual accounting education poses danger to effective learning among students. This conclusion is consistent with prior studies such as Tanner et al. (2009b). This study’s participants argued that, mostly it is only the teacher who would be engaged in a monologue during virtual education. A lot of the students, as a result would feel detached from the lecture. Hence, such students would lose interest in the lecture. Some students, due to the lack of interest in the lecture, would access the lecture alright, but they would not participate in the lecture. These students, instead would involve themselves in other activities that interest them. Ultimately, effective teaching and learning, would adversely be affected. A participant, for instance argued that:

Effective teaching requires interaction between the teacher and the student. And so, if only the teacher is engaged in a monologue, without the involvement of the students, it would be detrimental to the academic performance of the students (X7).

The participants had a diverse opinion when they were asked if they would support future development of virtual accounting course. This finding is consistent with the positions of Allen and Seaman (2012, 2013) and Halfond (2013). Some participants affirmed their support for the future development of virtual accounting courses. These participants argued that, the economic benefits and learning outcomes from virtual education outweigh those from the traditional on-campus teaching and learning. This perception is in line with the conclusion of Seaman & Association of Public & Land-grant Universities-Sloan National Commission on Online Learning (2009). A participant, for example stated that:

More students can be admitted. Such students could be taught at the same time virtual. Space would, thus, not be an issue. Besides, Both the university and students would make huge savings in terms of cost if virtual education is introduced. The university would save cost on infrastructure, staff remuneration as lesser faculty and administrators would be engaged, logistics, etc. On the part of the students, cost such as rent on accommodation, meals, utilities, travelling and transport, etc., would be saved. These savings can earn ‘handsome’ returns for both parties if appropriately invested (X1).

Some other category of participants contended that, they would not offer support for such activities. Their opinion is consistent with the argument of Grossman and Johnson (2015). The bone of contention of these participants stems from the weaknesses of virtual education. They argued that internet connectivity is poor in most Ghanaian homes. Besides, most students do not have access to devices such as smart phones and laptops to enable them participate in virtual education successfully. One of such participants, stated that:

I would only be in the position to support the development of virtual education if the deficiencies embedded in such mode of education is effectively addressed (X7).

Nonetheless, some other group of participants argued that, they would not support a holistic virtual course development in the future. They were in favour of a blend between traditional face-to-face on-campus teaching and learning, and virtual education. They held the opinion that, the weaknesses of one mode of education, would be catered for by the strength of the other. A participant who belongs to this category of participants, for instance stated that:

I would not support a hundred percent virtual education. I would, however, be in favour of a mix of virtual and on-campus education. In this hybrid form of accounting education, some student cohorts would have on-campus education, whiles other cohorts would virtual education. This practice would alternate so that all student cohorts would experience each mode of education. Besides, class assignments could be conducted both virtually and via face-to-face mode. However, mid-semester and end of semester examinations, should be conducted solely via on-campus mode. This would help to achieve credibility of the university’s examinations results and certificates (X15).

The participants, again, were asked during the interview sessions whether they have had prior experience with virtual education before their current employment with their respective universities. Once again, there were different responses. Some affirmed that they have had that exposure before their current employment. They stated that, in their previous employment (universities), virtual learning platforms such as blackboard, WhatsApp, google meet, zoom, etc., were adopted for virtual accounting education. For example, a participant asserted that:

I used virtual learning platforms to teach in my previous university some 5 years ago. I taught accounting course work virtually using WhatsApp, Youtube, etc. I therefore have the necessary expierence about its adoption (X12).

Others, however, said that this was their first time of experiencing virtual education. They argued that, although they have made use of diverse virtual platforms such as zoom, google meet, etc., for presentations and participations during workshops, VIVA VOCE, etc. it was during the period of the pandemic that they made use of such platforms for teaching and learning. For example, a participant responded that:

Prior to the pandemic, I was using face-to-face mode of teaching. It is very effective as far as providing the necessary scaffolding to leaners is concerned. This attribute is lacking in a virtual learning environment (X6).

When the participants were asked further if such prior experience could influence their preference for virtual education vis-à-vis traditional on-campus education, they provided wide and varied responses. Some those who have had prior experince with virtual education, argued that, such experince would influence their preference for virtual education relative to on-campus education. This position is consistent with the argument of Allen and Seaman (2012), Halfond (2013), and Seok et al. (2010). The participants explained that, their decision is based on the benefits that virtual education has relative to on-campus education. For instance, a participant stated that:

I had a smooth experince in my previous university where blackboard was adopted for virtual education. I never had any challenges with that; neither did majority of my students. Thus, my preference for virtual education over on-campus education, is based on such an experience (X3).

Nonetheless, some other participants with prior knowledege of virtual education and those without such an exposure contended they prefer on-campus education to virtual education. This phenomenon is similar to the findings of Grossman and Johnson (2015). These participants concluded that, there are many challenges with virtual education including poor internet connectivity in most parts of the country, lack of the desired interactivity to facilitate successful teaching and learning among others. Hence, their preference for on-campus education A participant for example argued that:

The challenges with virtual education are too many. For instance, conducting virtual assessment is a problem. Other people could easily impersonate students. The credibility of such assessment could easily be compromised. I therefore would not vouch for virtual education at any time until these challenges are effectively addressed (X9).

4.3. Accounting faculty perceive virtual educational environment as a more efficient mode of imparting technical skills as opposed to soft skills

During the interview session with the participants, it emerged that, the educational environment in which teaching and learning took place in a transferred student’s previous university was more important than that university itself. The participants were unanimous in their conclusion. They mentioned that how teaching and learning occurred was superior to the previous university of a transferred student. This observation is a confirmation of the outcome of Darawong and Widayati (2021) and Grossman and Johnson (2015). The participants concluded that, the academic performance of a transferred student would determine his suitability for admission into their respective universities; as it is the mode of teaching and learning which ensure the acquisition of the appropriate skills but not just the university attended. For example, a participant stated that:

Names of universities do not matter; it is how you are taught that counts (X13).

The participants bemoaned the lack of interaction between the teacher and the student and even among students in virtual education. This phenomenon is consistent with prior studies including Adams (2008), Grossman and Johnson (2016, 2017), Lim et al. (2016), Totaro et al. (2005), Jaschik and Lederman (2013). The participants held that students’ soft skills development occur through the interaction and influence of faculty and peers on campus, and that students need such interaction to ensure their maximum development from education. Students during interaction with their teachers could gain a lot of explanations that they did not get during a lecture, which is more of a monologue than teaching. Students, during interactions among themselves, also learn from each other for their mutual benefits. Unfortunately, these are lacking in virtual education environment. A participant stated that:

When the system of education does not allow for interaction with others including colleague students, effective learning would be stalled. However, at my university, we do not have such a challenge. We have a virtual education platform which is very interactive and ensures group learning. It is very effective as it is really monitored. Our students have the opportunity to engage us (teachers) on that platform whenever they have difficulties (X11).

Regarding their opinion on the effectiveness of virtual education in ensuring the development of soft skills by students, the participants, during the interview session, unanimously agreed that, this attribute is lacking in virtual education. This conclusion agrees with the opinion of Allen and Seaman (2012, 2013). The participants argued that virtual education, without a blend with on-campus education, is more suitable for the acquisition of only hard skills by students. The argument of some of the participants was that, virtual education is fashioned for the implementation of the cognitive domain of education but not psycho motor or affective domains. This stems from the fact that, most of the virtual education platforms do not neither facilitate teacher-student interaction nor student-student interaction needed for the affective and psycho motor domains of education which ensure the acquisition of soft skills by students. A participant stated that:

Imparting soft skills to students is not possible using virtual accounting course. The main reason is that teacher-student interaction and student-student interaction required to ensure the all-round developmemnt of the student (i.e. the acquisition of cognitive, psycho motor, and affective domains of learning) are lacking in a virtual learning environment. This is unlike the traditional face-to-face learning environment where learners will have the opportunity to interact with both their peers and teachers to enhance the acquisition of the needed soft skills that employers may require (X15).

The participants again were asked during the interview session if accounting employers cite the lack of soft skills as the reason for discouraging the employment of virtual accounting graduates. Varied responses were received. Some participants agreed with that assertion whiles others disagreed. The position of those who agreed with the assertion was that, virtual education does not ensure the development soft skills including communication, team-building, ability to cope with pressure, problem-solving, etc., to augment the appropriate technical skills required by employers. Their position confirms the outcomes of earlier studies including Adams (2008), Kohlmeyer et al. (2011), Lim et al. (2016). For instance, a participant argued that:

On many instances, some accounting employers have bemoaned the lack of acquisition of soft skills by students through virtual accounting education. Such employers have the perception that, face-to-face accounting education rather ensures an all-round development of the student. Thus, they prefer accounting students who went through on-campus education as compared to virtual education (X7).

Those who disagreed contended that, both on-campus and virtual accounting education have their respective challenges that are known by employers. This phenomenon is at variant with the position of Grossman and Johnson (2016, 2017), who posit that accounting employers cite the lack of soft skills as the reason for discouraging the employment of virtual accounting graduates. Hence, the argument of the participants was that, accounting employers do not have reservations about recruiting virtual accounting graduates. For instance, a participant argued that:

Soft skills deficiencies in students are not limited to virtual accounting course work. Some students who went through face-to-face university education lack soft skills. Some of these students are unable to draft a memo. Some have emotional control challenges and many other deficiencies. Hence, after graduation, have challenges with problem-solving, team-building, and communication skills, among others. Soft skills deficiencies in students are present in both on-campus and online education environments (X6).

In the diagram below (Figure 1), I present a pictorial representation of the outcomes of the study based on the tenets of TAM.

Figure 1. Findings of the study based on TAM.

5. Conclusion and implications of the study

Virtual education is widely published. In this study, I sought to ascertain the perceptions of accounting faculty on accounting coursework, adopting TAM as a theoretical framework. This study is in fulfillment of calls made by prior studies (see for example Croxton, 2014; Edumadze, 2019) to evaluate virtual learning environment to enable it function effectively. This study reported some major findings which are either consistent or at variant with earlier studies. The results showed that, the adoption of virtual accounting coursework during the COVID-19 pandemic helped in sustaining the academic calendar. Nevertheless, this study reported that, most accounting students lack the necessary devices required in accessing virtual learning platforms; there were insufficient virtual instructional materials in most households, etc., negatively affecting the success of virtual accounting coursework. Again, the outcome of this study revealed that, accounting faculty have a divided opinion on whether virtual accounting coursework adopted during the period of the pandemic was interactive enough and also offered sufficient pedagogical contents. Besides, this result found support of previous studies that, the lack of interactivity and insufficient pedagogical contents of virtual education pose a danger to the development of the student. This study, in addition reported a divergent opinion of accounting faculty on the adoption of virtual education as a means of addressing the increasing number of students’ enrolment for university education. Again, this study has revealed that, accounting faculty have a divided opinion on providing support for the future development of virtual accounting coursework and the citing of the lack of the appropriate soft skills of accounting students by accounting employers as the reason for not employing virtual accounting students.

Meanwhile, this study reported that accounting faculty doubt the credibility of virtual assessment and the lack effective soft skills development of virtual accounting students. The outcomes of this study also showed that accounting faculty attest to the legitimacy of virtual accounting education. Besides, this study reported of a unanimous opinion of accounting faculty on emphasising on the educational environment in which teaching and learning took place instead of considering just the university a transferred student attended before being given admission.

Generally, this study offers significant theoretical contributions to user acceptance research and virtual course work in particular. The foremost contribution of this study is to enhance the appreciation of accounting faculty perception on the adoption of virtual course work. In recent times, most studies on technology have utilised theories including the unified theory of acceptance and use of technology (UTAUT) (Abbad, 2021); trust theory (Kapser & Abdelrahman, 2020); and the innovation diffusion theory (Al-Rahmi et al., 2021; Yuen et al., 2021) whereas TAM is seldom referenced (Amaning et al., 2020) resulting in some limitations. The key limitation is that the qualities of virtual accounting course work which can influence the acceptance of virtual education have not been considered by these studies. For instance, Amaning et al. (2020) adopted the theoretical lens of TAM to appraise the adoption of virtual accounting education by technical universities in Ghana during the COVID-19 pandemic. However, the features of TAM were superficially addressed in that study. Through the adoption of TAM, this study addressed the research gap. Based on the findings, this study observed the specific challenges of virtual course work including the lack of teacher-student and student-student interactivity, absence of the requisite scaffolding, lack of credibility in assessment and examinations, students’ inability to acquire soft skills, high cost of IT infrastructure and data, intermittent power supply, poor internet connectivity among others. These shortcomings could influence accounting faculty acceptance of virtual learning platforms due to their perceived usefulness and perceived ease of use for virtual accounting course work.

Besides, this study addressed a significant research gap on user adaptability of virtual course work by proposing TAM model. Despite the fact that TAM is widely published, its key attributes required for the acceptance of virtual coursework, are scantly addressed. In this study, these key features, perceived usefulness and perceived ease of use have been critically considered. Thus, TAM is well situated in the context of virtual course work by this study, which will ensure high adaptability in a virtual education acceptance study.

Concerning the practical and managerial implications of the study, this study’s outcomes offer the view that universities in Ghana should be very proactive and exploit the opportunities that could improve technology in education in accordance with the Industrial Revolution 4.0. Eliciting the perceptions of accounting faculty on virtual accounting coursework, the result of this study indicates that, the lack of interactivity and insufficient pedagogical contents in virtual education is inimical to the educational development of the accounting student. Introducing virtual accounting coursework without considering the sufficiency of its pedagogical contents and interactivity, would not yield the desire outputs. Thus, for virtual accounting coursework to be effective, the environment in which it operates should be addressed

This study also offers pedagogical implications to administrators and accounting faculty in designing and implementing virtual accounting coursework. Based on the outcomes of this study, before the introduction of virtual accounting coursework, these chief academic officers are to ensure that it is piloted on a smaller scale. This approach would ensure that, the insufficiency of pedagogical contents and inadequate interactivity in virtual accounting course work are identified and sufficiently addressed before implementation. Again, chief academic officers are to adopt measures that would improve upon virtual assessment to enhance its credibility. Measures such as capturing of the biometric data of students and insisting on its usage during virtual assessment, and the adoption of webcam throughout the conduct of virtual assessment to monitor the happenings during such events are worthy of consideration by the universities. These measures are recommended for adoption to improve upon virtual assessment. Besides, universities could contact telecommunication companies to expand their internet connectivity to major parts of Ghana. This move could improve upon the poor state of internet connectivity in the country currently. In addition, the telecommunication companies could be reached by universities in the country to design affordable internet packages for their students. This recommendation is aimed at making cost of data affordable to students. Added to these, universities in the country could enter into agreement with digital manufacturing firms to produce affordable digital learning devices which could further be imbedded with materials on accounting coursework to enhance virtual accounting education.

Regarding policy implication, government agencies can contribute to enhance the acceptance of virtual course work. For instance, government agencies including the Ministry of Education, Ministry of Communications, Ghana Tertiary Education Commission and the National Communications Authority can help improve infrastructure such as 4 G and 5 G networks and provide education and training programmes that will influence the perceive ease of use by potential users.

6. Limitations and suggestions for future studies

Even though some significant modest outcomes have been made by this study, these findings were basically based on qualitative analysis of data from primary source, limiting the generalisability of the results. Future studies are encouraged to adopt quantitative data analysis to offer a broader opinion of the phenomenon studied. Again, this study only concentrated on the perspectives of accounting faculty on virtual accounting course work. Future studies are encouraged to solicit for the opinions of accounting students on the phenomenon. Besides, another limitation of this study is its geographic restriction, which was conducted in the Bono and Bono East regions of Ghana. The outcomes may not apply directly to other socio-cultural contexts. Future studies may replicate this research on other universities in other regions of the country and countries within sub-Saharan Africa. This will validate the findings’generalisability. Any variations in the outcomes would prompt policies and measures that are tailored to each context to improve virtual course work. Lastly, this paper has only applied the theoretical lens of TAM to explain accounting faculty perception of virtual course work. Futures studies are encouraged to apply more recent models including TAM2 and TAM3 to study accounting faculty and other stakeholders’ perceptions of virtual accounting course work.

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.