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Contingency E-Learning for Accounting: Effective Communication in the New Normal Era

Syaiful Hifni ()
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Syaiful Hifni: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-2-Name: Akhmad Sayudi Author-2-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-3-Name: Rano Wijaya Author-3-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-4-Name: Moh Yamin Author-4-Workplace-Name: Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: " Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique - We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning -teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well aswith the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper - Empirical."

Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Pages: 18
Date: 2021-12-31
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Accounting and Finance Review, Volume 6, Issue 3

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr205

DOI: 10.35609/afr.2021.6.3(3)

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