Abstract:

In this paper, we analyze the student´s perceptions of the quality of distance accounting learning (DAL) in the COVID 19 context. In addition, we compare with their perceptions regarding the-face-to face learning of accounting. For that purpose, we performed a questionnaire to students in Accounting and Administration undergraduate of Porto Polytechnic Institute, focusing in three summer semester courses, namely Financial Accounting in the first year, Advanced Financial Accounting in the second year and Sectorial Accounting in the third year.

In this study, we collected a set of 260 responses. In terms of methodology, we use a quantitative approach to analyze the frequencies of the answers. The questionnaire was divided into three main topics. The first topic covered the characterization of our sample. The second topic asked students about the teaching methodology adopted and the last topic consisted of questions about the evaluation.

The results show that while students consider they have learnt accounting in a virtual environment it would be more accurate in face-to-face learning environment. The primary reason they indicate refers to manage all family requirements in the context of COVID19. For example, despite the most students having at least one equipment available to use for all members of the household either for teleworking as for educational activities, the results show there were some differences concerning the internet speed and in the number of equipment. These differences could represent a problem of equality between students' performance. Some students also emphasize the lack of a quiet place at home to have classes. Other factors that are associated with the greatest difficulties in the interaction between students and teachers in distance learning both during and after online classes. Furthermore, students also emphasize the decrease in the mutual help between students and miss the development of friendship.

Consistently, students prefer doing their assessing in the face-to-face assignments than using the virtual distance assignments. In this case, they mention feeling anxious due to the technology dependence in particular regarding internet quality. Also, they mentioned that questions are more comprehensive rather than memory nature in the virtual tests. The students believe that their success would be greater in the face-to-face assessing.

The main objective of this research is connected to the demand of knowledge concerning the way of our students manage the academic life, in this pandemic COVID19 period. This was a unique moment that caused a rush change in the way of study, the way to interact with the teacher, and with themselves colleagues. The importance of this study is reinforced by the possibility of a second wave of the COVID19 in the next winter. Actually, it is expected that the teaching methodology adopted needs to be used in a near future. Therefore, the responses that we collected are likely to allow improving the DAL. While students recognize teachers' commitment to perform the best accounting teaching given the COVID19 circumstances and the short time to make changes the results from the accounting education are lower than those that would be obtained in the classroom. This study is in line with the contingency theory by suggesting that the process of DAL in the COVID 19 environment varies across students and it is likely to increase the students' economic and social differences.

Keywords:

Distance Accounting Learning, COVID19, Technology Equipment, Distance assessing.