Analysis of the Curricula at Economic Colleges and Universities in Poland, in the Field of ‘Finance and Accounting’

Unleashing the role of e-learning in student engagement practices and accounting professional competencies

“…Furthermore, e-learning has a significant favorable influence on the APC of the accounting students, indicating that H3 is supported. The findings are consistent with those reported by Szadziewska et al (2017), who found the accounting profession to need online education resources to enhance their accounting APC skills.…”

“…The provided accounting information must cover essential APC skills for professional careers (e.g., accounting specialists). This is because the modern accounting profession calls for technical and soft skills, with businesses demanding accountants with current skill sets, and as such, online education resources can assist in enhancing accounting APC skills (Szadziewska et al , 2017). Various aspects should be increasingly covered in online learning, explicitly establishing a closer learning-professional relationship (Batalla et al , 2014).…”

“…Meanwhile, in recent studies, demographic characteristics of students were examined in terms of their effect on e-learning activities, and the findings showed that age and grades of students significantly influence their SE and professional skills (e.g., Dahalan et al, 2012;Duan et al, 2018;Jung and Lee, 2018;Thill et al, 2016;Zhang and Liu, 2019). Lastly, students' demographic characteristics were also found to affect their APC and their accounting skill development (Anjum, 2020;Hassan et al, 2020;Helm, 2015;Kirstein et al, 2019;Szadziewska et al, 2017;Yanto et al, 2011). Hence, this study proposes the moderating effect of students' demographic characteristics on the relationship between SE and APC and tests the following hypothesis;…”