E-learning in accounting education: the influence of students’ characteristics on their engagement and performance

ABSTRACT

In this study, we examined the relationship between university students’ engagement in a blended learning course and their performance. We also explored the roles which gender and nationality may play in the learning process. Our sample consisted of 335 students of International Accounting course. We used 23,796 student access computer logs as a proxy for their engagement in e-learning and the number of points obtained for completing the course tasks as the measure of their performance. We analyzed the relationship between them with the use of the Pearson correlation coefficient. Our study results revealed that participants’ engagement in e-learning had a positive effect on their final performance. We were also able to state that the relationship between students’ engagement in e-learning and their performance differs according to nationality. We did not identify a significant difference between the students’ engagement and performance according to gender.

KEYWORDS:

• E-learning
• blended learning
• accounting
• education
• nationality
• gender

Acknowledgements

We would like to thank the participants of the 42nd European Accounting Association Congress, Paphos, Cyprus, May 2019, for their helpful comments and suggestions.

Disclosure statement

No potential conflict of interest was reported by the authors.

Author contributions statement

Both authors contributed to the study conception and design. The literature review was performed by Joanna Krasodomska, data collection and analysis was performed by Justyna Godawska. The first draft of the manuscript was written by Joanna Krasodomska and review and editing were performed by Justyna Godawska. Both authors read and approved the final manuscript.