Virtual Teaching and Learning of Accounting in Technical Universities (TUs) in Ghana amid the COVID-19 Pandemic

Newman  Amaning; Robertson Amoah; Peter  Kwarteng; Enock Peprah

The novel COVID-19 pandemic has affected every facet of life including education. Governments the world over adopted several measures and protocols, including shutting schools, introducing online teaching and learning on campuses as an alternative to the traditional face to face mode of delivery to minimise the impact of the pandemic. In this study, the effectiveness of the virtual teaching and learning of accounting adopted by authorities in Ghanaian TUs is explored. The Technology Acceptance Model (TAM) was used to formulate the hypotheses of this paper. The online survey was adopted to collect data from 315 respondents sampled purposively. In assessing both the measurement and structural models, Partial Least Square-Structural Equation Model (PLS-SEM) approach was adopted. The findings of the study prove that both mode of delivery and assessment, and period of delivery and assessment, have significant effects on the virtual teaching and learning of accounting in TUs in Ghana. This study is among the first papers to make significant attempts to explore the impact of the COVID-19 pandemic on teaching and learning in technical universities in Africa. This paper offers contributions to policymakers in tertiary institutions to have a better perspective of the effective virtual teaching and learning of accounting in TUs by both teachers and students. The researchers recommend that, the appropriate training opportunities for both learners and teachers on the virtual teaching and learning of accounting. This would go a long way to help students and teachers to discover the comprehensive and effective attributes of these virtual learning platforms to facilitate their effective usage.

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In-Text Citation: (Amaning, Amoah, Kwarteng, & Peprah, 2020)
To Cite this Article: Amaning, N., Amoah, R., Kwarteng, P., & Peprah, E. (2020). Virtual Teaching and Learning of Accounting in Technical Universities (TUs) in Ghana amid the COVID-19 pandemic. International Journal of Academic Research in Accounting, Finance and Management Sciences. 10(3), 400-417.

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International Journal of Academic Research in Accounting, Finance and Management Sciences

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Virtual Teaching and Learning of Accounting in Technical Universities (TUs) in Ghana amid the COVID-19 Pandemic

Newman Amaning, Robertson Amoah, Peter Kwarteng, Enock Peprah

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