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

Reference to this paper should be referred to as follows: Hifni, S; Sayudi, A; Wijaya, R; Yamin, M. (2021). Contingency E-Learning for Accounting: Effective Communication in the New Normal Era, Acc. Fin. Review, 6(3), 137 – 154. https://doi.org/10.35609/afr.2021.6.3(3)

18 Pages Posted: 11 Feb 2022

See all articles by GATR Journals Submitter

GATR Journals Submitter

Global Academy of Training and Research (GATR)

Syaiful Hifni

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia

Akhmad Sayudi

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia

Rano Wijaya

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia

Moh Yamin

Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia

Date Written: December 31, 2021

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.

JEL Classification: M40, M49

Suggested Citation

Submitter, GATR Journals and Hifni, Syaiful Hifni and Sayudi, Akhmad and Wijaya, Rano and Yamin, Moh, Contingency E-Learning for Accounting: Effective Communication in the New Normal Era (December 31, 2021). Reference to this paper should be referred to as follows: Hifni, S; Sayudi, A; Wijaya, R; Yamin, M. (2021). Contingency E-Learning for Accounting: Effective Communication in the New Normal Era, Acc. Fin. Review, 6(3), 137 – 154. https://doi.org/10.35609/afr.2021.6.3(3), Available at SSRN: https://ssrn.com/abstract=3986885

GATR Journals Submitter (Contact Author)

Global Academy of Training and Research (GATR) ( email )

Suite 15
Taman Bukit Angkasa, Kuala Lumpur 59200
Malaysia

Syaiful Hifni Hifni

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia ( email )

Jl. Brigjen. H. Hasan Basri, Kotak Pos 219
Banjarmasin- South Kalimantan, 70123
Indonesia

Akhmad Sayudi

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia

Jl. Brigjen. H. Hasan Basri, Kotak Pos 219
Banjarmasin- South Kalimantan, 70123
Indonesia

Rano Wijaya

Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia

Jl. Brigjen. H. Hasan Basri, Kotak Pos 219
Banjarmasin- South Kalimantan, 70123
Indonesia

Moh Yamin

Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia

Jl. Brigjen. H. Hasan Basri, Kotak Pos 219
Banjarmasin- South Kalimantan, 70123
Indonesia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
85
Abstract Views
273
Rank
531,415
PlumX Metrics