This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and wellbeing, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.
The higher education literature demonstrates that a student's approach to learning is a critical factor in determining the quality of the learning outcome. This is the first study undertaken in an Irish context which examines the relationship between accounting students' approaches to learning and their learning outcomes. The Approaches and Study Skills Inventory for Students (ASSIST) is used to measure the approaches to learning adopted by first year students in their study of management accounting. Students' learning outcomes are represented by their performance in the various assessment components of that module. Gender differences are specifically considered in this study. The analysis reveals that for the full group the deep and strategic approaches are positively associated with high academic performance and the instrumental approach is associated with poor performance. This relationship exists for female students but, surprisingly, there is little evidence of a relationship between performance and learning approaches for male students. This may be explained by male students failing to effectively report their actual approach to learning.Learning Approaches, Learning Outcomes, Assist, Academic Performance, Gender Differences,
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