Abstract:

The Coronavirus’s worldwide pandemic challenged every economic and social organization, including higher education practices. Schools had to adjust, upon unadvised face-to-face classes, with imaginative solutions to carry on with teaching, while concerned with pandemic developments. This paper aims to describe how a course of business simulation based on information systems, included in a higher education degree in accounting, adjusted to these challenges. It also aims to analyse the student’s perception of the adjusted educational process. It describes the authors’ analysis and short interviews with 102 students (representing 39% of the enrolled students) in the first academic semester of 2020/2021 (between September and February). Several changes were implemented in response to the pandemic constraints: classes were split in half; students alternated between face-to-face and online classes (via zoom); during face-to-face classes assistance was carried out through VNC Viewer and with the support of computer telephony integration, avoiding physical displacement; transfer of accounting documentation was made digitally. These efforts were rewarded as they generated well-being, confidence, and security amongst the students. They preferred the mixed model developed when compared to remote learning, despite pandemic risks. The study contributes to accounting education by presenting an effective and speedy adaptation of a very hands-on course. Overall, the depicted teaching adaptations enabled the development of skills regarding digital technologies and online communication and presentations, which prepare students for the new business context. Others were also addressed such as the ability to manage different tasks, work under pressure, decision-making or compliance with deadlines. Some very important humanistic skills, such as solidarity and resilience, crucial to a sane economic and social environment, were fostered throughout the semester.

Keywords:

Accounting, business simulation, covid19, digitization, higher education, information systems, skills.