Students' opinion of digital accounting teaching

Abstract

The study presents results of student evaluations of the digitalisation techniques in teaching Accounting during e-learning lectures, Teams online seminars and Moodle online exams. Students with a bachelor's degree in economics are also included in the analysis, who were admitted to our institution with adequate IT skills, studying accounting as a basic economics subject in the first two semesters of their higher education studies. Students evaluate the e-learning lectures on the basis of their clarity, professionalism, style of presentation, and consistency between theory and practice. Student perceptions of the online seminars and Moodle exams are analysed on the basis of student reviews of the courses taught in the Neptun online educational administration system. For the first time in the history of Hungarian higher education, our study aims to compare the first and second semesters of the 2020/2021 academic year, which were taught online entirely, with the exception of a few weeks of attendance and full-time education in the autumn of 2020. Current research aims to investigate the effectiveness of digitalisation techniques, and in case of lower satisfaction, to provide recommendations for improving the quality of education and their future implementation. The goal of the paper is to inform faculty and students involved in higher education, as well as accounting practitioners, about how economics students feel about the effectiveness of engaging each online platform in accounting education. The research area has been selected taking into account the consistency of the accounting curriculum and the training and output requirements. In formulating the results, the main focus has been made on the comments of students in practice-oriented training characterized by strong digital curriculum development.