Faculty of Accounting and Informatics

Students at Walter Sisulu University come from rural areas and are generally unfamiliar with technology as a learning tool. Similarly, Walter Sisulu University is categorised as a historically disadvantaged institution of higher learning, with face-to-face instruction being the preferred approach. Under apartheid, historically disadvantaged institutions were founded to meet the educational “needs” of the former “rural homelands,” which were marked by demographic areas and market variation in comparison to their affluent equivalents, resulting in social hierarchies. The conventional chalk-and-talk technique of teaching and learning has become less effective as more educational institutions integrate technology in teaching and learning. Walter Sisulu University is attempting to incorporate technology into teaching and learning by implementing blended learning, which is the addition of online components to the traditional face-to-face form of instruction. The learning management system was not completely utilized despite the university purchasing a license for Blackboard customised as ‘Wise-up' at Walter Sisulu University seven years ago. It was implemented three years ago in the Accounting and Finance department. The purpose of this study was to examine the technologically disadvantaged students' perspectives of blended learning particularly for Cost Accounting 2 with students from a technologically disadvantaged background and the use of blended learning. This is critical for determining the learning management system modifications that must be made as well as the course design on its own. The data was collected using a quantitative technique from all second-year National Higher Certificate: Accountancy students at Walter Sisulu University. This census approach was chosen because it allowed the study to reduce sampling error by allowing all registered students to participate in the survey. According to the quota of registered students, 400 students were supposed to fill out the survey, however, only 119 (n=119) did. The data acquired through the use of the 'Question pro' application was analysed using a statistical package for social science version 25. The study found that blended learning is an effective model to learn Cost Accounting 2 because the institution gave enough information on how to use the system. Students benefit from blended learning because it allows them to be involved in their studies. To be fully matched with blended learning standards, changes were made to the Cost Accounting 2 module. A revamp of the course guide could be beneficial because it will make it apparent to students what will be covered in face-to-face mode and what will be covered through the usage of the learning management system. Due to connectivity concerns, some students expressed dissatisfaction with the use of the learning management system. As a result of the Coronavirus epidemic, the study used an online questionnaire instead of faceto-face as lectures were in suspension. The study was confined to National Higher Certificate: Accountancy students because the goal was to learn about the students’ perceptions of Cost Accounting 2 through blended learning. Future research could look into the perceptions of blended learning among the entire Accounting Department’s students, as accounting-related disciplines differ at times. Other methodology could also be used to explore students’ perceptions of blended learning.

A switch to emergency remote teaching, learning, and assessment (TLA) has become necessary as a result of the social distancing brought about by the recent COVID-19 pandemic. Higher Education Institutions (HEIs) were forced to switch from face-to-face to online teaching and learning to ensure successful completion of the academic year as well as the safety of their staff and students from a global pandemic. This arrangement has created teaching problems in terms of familiarizing oneself with technology, losing face-to-face contact, and limiting access to essential facilities such as laboratories and libraries. The new normal is when remote learning is employed to fulfil TLA obligations. Therefore, students are expected to adjust from a traditional to a remote learning environment. This change in environment highlights the importance of exploring students’ perceptions as the recipients of this novel learning. Hence, the aim of this study was to explore the impact that the COVID-19 pandemic has had on student learning, underpinned by the activity theory. Quantitative research methods were applied to elicit students’ perceptions of remote learning through the use of an online questionnaire. The target population comprised undergraduate management accounting students. The paper provides interesting implications for government, policymakers, regulatory bodies, and other researchers because it offers a student perspective on the challenges experienced with remote learning.

Faculty of Accounting and Informatics

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