Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Implementation of Online Learning in Higher Education and Accounting Modules Perspective of Accounting Teachers

Author(s): Cand Safet Abdullahu, Dr. Bashkim Mustafa

Through this research, I have analyzed the benefits and difficulties that have resulted from the application of e-learning within accounting modules. The main source of data was the professors who teach accounting at the faculties of economics, where a random sample of 25 professors from different universities in Kosovo was included. Within the benefits of implementing E-learning, we can consider that they are the application of innovative teaching methods and it is considered that it can be a more effective process of communication with students in terms of notification and consultation. The biggest difficulties found in the study are those of the technical aspect, precisely in the necessity of solving technical problems which are reported by students especially during the lecture, then the dedication of time to conduct online activities with students. Descriptive statistical analysis was used to present the first results of participation, while correlation analysis was used to measure the relationship between difficulties, advantages, and evaluation of quality factors of online learning as I have singled out in terms of preparation, content, evaluation of technical conditions, time and achievement of student competencies. It is considered that the preparation of the course for E-learning and the content were less difficult compared to the traditional teaching, and in terms of the time it turns out to be appropriate. What can not be considered appropriate and unsuccessful is the activity and active participation of students during lectures, and for this, a method should be applied which obliges and enables the control of each student during the presentation of the course. Based on the research results it can be concluded that online learning was effective and has produced a new innovative form of teaching, which requires specific technical time and conditions for its better realization. In this context, the accounting modules in Kosovo have been realized with great success and I consider that this should continue to be improved.

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