Prior to the Covid-19 pandemic, teaching and learning of accounting, especially in the developing world like Ghana, was mostly face-to-face rather than online. Amidst Covid-19, higher education institutions in developing countries abruptly switched from face-to-face to online learning. Mastering the theoretical and practical competencies of accounting at the higher education level requires deep learning. However, student interaction, engagement and practice are necessary factors for deep learning. Online learning however, may not provide authentic interaction and practice experiences as in face-to-face instruction. This paper examines students’ perception of the effectiveness of online mode of teaching and learning accounting during the school closure due to the Covid-19 pandemic. The aspects of online teaching and learning examined include content delivery, students’ interaction, and students’ engagement. Through survey approach, data was collected using questionnaire guides. It was found that students, in their opinion, are generally competent in basic computer and online skills, except in performing group task online. The students also inducted that access and quality of internet was not the best. Also, except for student engagement, students perceived online teaching, and learning of accounting as ineffective especially with regards to course interaction. The results indicates that gender, type of gadgets used as well as their interactions have no significant effect on students’ perception of the effectiveness of online teaching and learning of accounting. However, students’ perception of their computer and online communication skills, and access to quality internet have significant effect on students’ perception of effectiveness of learning accounting online. Therefore, to enhance the effectiveness of online mode of learning accounting in the future, stakeholders should prioritize students’ interaction, access to quality internet and students online learning competency.
To highlight the importance of the quality of lesson delivery for students’ satisfaction with the teaching and learning process in the classroom, this study examines the quality factors of accounting teachers lesson delivery that may influence students’ satisfaction with accounting teachers’ lesson delivery in Senior High Schools in Ghana. Survey questionnaire, a modified version of SERQUAL model, was used in collecting data for this study. In all, a sample of 504 students from 20 public Senior High Schools in Kumasi metropolis in the Ashanti region of Ghana participated in the survey. The findings of this paper suggest that accounting students in Ghanaian Senior High Schools are generally not satisfied with the quality of lesson delivery of their financial accounting teachers. In addition, classroom setting (environment, facilities and materials) and teachers’ teaching behavior (responsive to students’ needs, reliability, competency, and empathy) do not meet Senior High School accounting students’ expectations. It is evident from the results that teachers’ performance in lesson delivery, as perceived by students, influence students’ satisfaction with lesson delivery in the classroom. Perceived low performance on the service quality dimensions of accounting teachers’ lesson delivery seems more susceptible to low satisfaction with teachers’ lesson delivery. These findings imply that, quality of accounting teachers’ lesson delivery, especially, along the dimensions of tangibility, responsiveness, reliability, assurance and empathy in their lesson delivery requires improvement. There is the need for teachers and school managers to identify what students really expect from teachers in their lesson delivery so that teachers can make the necessary changes to improve lesson delivery quality and students’ satisfaction in the classroom.
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