A Perceptions of Virtual Teaching and Learning among Accounting Lecturers and Students during the Covid 19 Era and Beyond: The Case of National University of Malaysia

Abstract

Covid-19 pandemic has disturbed the education system of universities by tuning into virtual teaching and learning. However, the concerns on perceptions towards virtual teaching and learning among accounting lecturers and students remain unexplored. This is prevalent in developing countries including Malaysia, where issues such as internet accessibility are challenging and poorly supported. This study aims to investigate the perception of virtual teaching and learning among accounting lecturers and students at the National University of Malaysia. A quantitative content analysis via a focus group discussion and interview were carried out for each group for this study. Our findings revealed that accounting lecturers' perceptions towards virtual teaching are based on their experiences, teaching styles and knowledge of technology. The suggestions of the students are also worth noting that lecturers should change their method of lecturing and include more interactive and exciting activities to capture the focus of the students. The majority of the students prefer virtual learning as it is more convenient for them than face to face. It is hoped that this study will be able to contribute to the improvement of the quality of teaching and learning approaches that have the highest impact on students and support the development of the lecturers attributes.