Accounting Education in Transition in South Africa: Perceived Challenges, Student Engagement, and Academic Performance in Online and In-Person Learning Environments

Abstract

This paper explored the perceived challenges students face in online learning for Accounting compared to traditional face-to-face learning at a South African university. As education increasingly transitions to digital platforms, understanding how these learning environments affect student engagement, academic performance, and overall satisfaction becomes essential. This study employs a qualitative approach, utilising semi-structured student interviews, grounded in the Community of Inquiry (CoI) Framework. The diverse responses gathered were synthesised into a cohesive analysis, with similar responses clustered to form overarching themes. The research highlights significant differences in learning experiences; while online learning offers flexibility, it presents challenges in maintaining student engagement. Conversely, traditional learning provides direct interaction and support, yet may lack the adaptability that some students require. This study underscores the necessity for educational institutions to integrate effective strategies from both modalities to enhance the academic experiences of accounting students. This implies that educational institutions should establish flexible learning policies that accommodate different student needs and invest in digital resources and support systems for students struggling with specific learning modalities.