Professionalshariahaudit training via the e-learning approach during COVID-19: challenges and prospects

Muhammad Iqmal Hisha Kamaruddin and Mustafa Mohd Hanefah

Asian Journal of Accounting Research, 2022, vol. 8, issue 3, 250-268

Abstract: Purpose - This study aims to explore and identify potential challenges and prospects for conducting the professionalshariahaudit training programme via an e-learning approach during coronavirus disease 2019 (COVID-19). Design/methodology/approach - Questionnaires were administered to 296 participants who were enrolled in the professionalshariahaudit training programme via e-learning during the COVID-19 pandemic outbreak in 2020. These participants were final-year students from selected Malaysian public universities. Findings - Findings show that several main challenges are faced in adopting an e-learning approach for conducting the professionalshariahaudit training programme such as the inability to do more hands-on, group and physical activities, different understandings based on academic backgrounds, difficulty in learning practical and technical topics, technical issues and problems during e-learning sessions. These lead to the unsuitability of conducting professional training via the e-learning approach. In terms of prospects of knowledge learnt via the e-learning approach, participants showed that they are able to master all six modules covered in the professionalshariahaudit training programme via the e-learning approach. These include (1) shariahprinciples; (2)shariahgovernance; (3) Islamic financial transactions; (4)shariahrisk management; (5) shariahaudit planning and programme; and (6)shariahaudit fieldwork and communication. Practical implications - Based on the findings, it is suggested to have more time spent and earlier preparation on the learning contents and sessions, more discussion on actual contents and practical exercises and competency of the trainers in delivering e-learning sessions. Originality/value - This study is believed to be one among the pioneering studies on the potential challenges and prospects in adopting e-learning for conducting the professionalshariahaudit training programme due to COVID-19.

Keywords: Shariah audit; Professional training; E-learning; Challenges; Prospects; COVID-19 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-12-2021-0284

DOI: 10.1108/AJAR-12-2021-0284

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