E-learning as an efficient technology in accounting education

Abstract

On the example of a university course in accounting, the article describes the results of using electronic space in the educational environment of one Russian university. The author aims to develop an algorithm that facilitates integration into the learning process of the electronic resource "Accounting", developed on the Hypermethod platform at the Ural Federal University, as well as other online resources that activate interaction with students through the electronic environment. Based on an empirical study, the author shows how blended learning can solve a set of problems related to the quality of university graduates training. The problem of the quality of training of future accountants includes the formation of such competencies as self-organization and self-management of knowledge, search for new information and ways of processing it. The article provides an analysis of students performance when studying accounting with and without the use of blended learning, as well as the results of a survey of students (N = 176) studying on the course. The survey showed that almost half of the respondents saw in the blended model of instruction undoubted advantages: improved teacher-student interaction and the possibility of learning in an individual mode. However, some students do not see the difference between the traditional classroom form of presentation and assimilation of material and the use of electronic resources. As it turned out, these students are reluctant to solve practical problems that require comprehensive knowledge and are not fully aware of the possibility of further application of their skills. Based on the results obtained, the author further determines the initial conditions for the use of blended learning when teaching accounting, comparing foreign and domestic e-learning models. The study will be useful to teachers in the field of economic sciences, who reconsider their curricula in the conditions of digitalization of universities, as it can help them create their teaching models or improve existing ones. © 2020 Academic Conferences Limited. All rights reserved.

Keywords

Author Keywords

blended learning Digitalization Efficient technology Electronic space Hypermethod platform Teaching accounting

Index Keywords

E-learning Learning systems Teaching Curricula Education computing Students Learning algorithms Educational environment Surveys University graduates Efficient technology Electronic environments Electronic resources Initial conditions Self organizations Student interactions

Author Affiliations

Ural Federal University, Yekaterinburg, Sverdlovskaya, Russian Federation

Funding & Acknowledgements

No funding information

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E-learning as an efficient technology in accounting education

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