Navigating the Digital Shift: Challenges Faced by Financial Accounting III Students in Online Curriculum Delivery

Kim Mary Joshua () and Adele Alice Robinson ()
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Kim Mary Joshua: Durban University of Technology
Adele Alice Robinson: Durban University of Technology

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 3, 2026, pp 321-335 from Springer

Abstract: Abstract The sudden transition from traditional face-to-face teaching to online learning in 2020 caused a worldwide disruption in higher education, more so in modules that are technically inclined, like Financial Accounting III. Particularly, the accounting cluster at the Durban University of Technology found this shift extremely challenging as the initial Financial Accounting III module descriptor only catered for a 10% online component. With little to no time to revise the module descriptor or adequately prepare students for the move, the emergency transition online left many students struggling to adapt to the new norm. This study aims to examine the challenges students face due to the unexpected digital shift. The Financial Accounting III students were uniquely chosen to reflect on the change, having experienced both traditional face-to-face and online learning in their undergraduate program from 2019 to 2021. Furthermore, exit-level students are required to demonstrate technical proficiency and practical application, which are skills that are difficult to cultivate in a remote setting without the necessary support services. Adopting a quantitative approach, the researcher used a structured electronic survey to gather data, focusing on the utilisation of online learning management systems, infrastructure limitations, the degree of institutional support, student engagement, and device and connectivity issues. The study’s findings revealed that limited interaction with peers and lecturers and a lack of preparation hindered students’ learning experiences. In addition, reduced engagements and delays in feedback further affected students’ ability to grasp the accounting course material. The findings shed insights into improving online curriculum delivery, offering practical implications for digital transformation in higher education and solutions on how to optimize online curriculum delivery in accounting education without compromising the quality of the education provided.

Keywords: Digital; Challenges; Financial Accounting; Online; Curriculum Delivery (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13388-5_22

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DOI: 10.1007/978-3-032-13388-5_22

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