Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill?
Abstract
Professional skills of accounting graduates are increasingly needed in the workforce during the sudden emergence of the COVID-19 pandemic, forcing accounting lecturers to organize online learning. Therefore, researchers seek to explore the role of online learning in the framework for the community of inquiry to develop the professional skills of accounting students in Indonesia. The data was obtained by distributing questionnaires to accounting students from 50 universities in Indonesia, and the researchers obtained 711 data. Testing was performed using JASP version 16. The test results show that cognitive presence has the highest role in developing students' professional skills, followed by social presence. Meanwhile, teaching presence only significantly affects the development of students' professional skills. The implication of this research is that every accounting lecturer needs to compile a curriculum and prepare resources to organize online learning that will likely be needed in the future.
Keywords: professional skill, community of inquiry, online learning
Downloads
Download data is not yet available.
References
Abas, M., Solihatin, E., & Nadiroh. (2019). Effect of Instructional Models and Interpretational Intelligence on the Social Studies Learning Outcomes. International Journal of Instruction, 12(4), 705–718. https://doi.org/10.29333/iji.2019.12445a
Akhter, H., Abdul Rahman, A. A., Jafrin, N., Mohammad Saif, A. N., Esha, B. H., & Mostafa, R. (2022). Investigating the barriers that intensify undergraduates’ unwillingness to online learning during COVID-19: A study on public universities in a developing country. Cogent Education, 9(1). https://doi.org/10.1080/2331186X.2022.2028342
Akyol, Z., & Garrison, D. R. (2008). the Development of a Community of Inquiry Over Time in an Online Course: Understanding the Progression and Integration of Social, Cognitive and Teaching Presence. Online Learning, 12(3), 3–22. https://doi.org/10.24059/olj.v12i3.66 https://files.eric.ed.gov/fulltext/EJ837483.pdf
Akyol, Z., Garrison, D. R., & Ozden, M. Y. (2009). Development of a community of inquiry in online and blended learning contexts. Procedia - Social and Behavioral Sciences, 1(1), 1834–1838. https://doi.org/10.1016/j.sbspro.2009.01.324 https://pdf.sciencedirectassets.com/277811/1-s2.0-S1877042809X00029/1-s2.0-S1877042809003279
Alger, M., & Eyckmans, J. (2022). “I took physical lessons for granted”: A case study exploring students’ interpersonal interactions in online synchronous lessons during the outbreak of COVID-19. System, 105(January), 102716. https://doi.org/10.1016/j.system.2021.102716
Alghamdi, A., Karpinski, A. C., Lepp, A., & Barkley, J. (2020). Online and face-to-face classroom multitasking and academic performance: Moderated mediation with self-efficacy for self-regulated learning and gender. Computers in Human Behavior, 102, 214–222. https://doi.org/10.1016/j.chb.2019.08.018
Almaiah, M. A., Al-Khasawneh, A., & Althunibat, A. (2020). The Challenges and Factors Influencing the E-Learning System Usage During COVID-19 Pandemic. Studies in Computational Intelligence, 25, 5261–5280. https://doi.org/10.1007/978-3-030-99000-8_16
Anderson, T., Rourke, L., Garrison, D. R., & Archer, W. (2001). Assessing teaching Presence in a Computer Conferencing Context. Journal of Asynchronous Learning Networks, 11(2), 27–42. https://www.learntechlib.org/p/104046/
Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the Community of Inquiry framework using a multi-institutional sample. Internet and Higher Education, 11(3–4), 133–136. https://doi.org/10.1016/j.iheduc.2008.06.003
Barbosa, M. W., Carrasco, S. I. M., & Abarca, P. C. R. (2022). The effect of enterprise risk management competencies on students’ perceptions of their work readiness. International Journal of Management Education, 20(2), 100638. https://doi.org/10.1016/j.ijme.2022.100638
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Brooks, B., Curnin, S., Bearman, C., & Owen, C. (2018). Human error during the multilevel responses to three Australian bushfire disasters. Journal of Contingencies and Crisis Management, 26(4), 440–452. https://doi.org/10.1111/1468-5973.12221
Cahyadi, A., Sri, H., & Suryani, W. (2022). COVID-19 , emergency remote teaching evaluation : the case of Indonesia. Education and Information Technologies, 27, 2165–2179. https://doi.org/10.1007/s10639-021-10680-3
Caskurlu, S., Maeda, Y., Richardson, J. C., & Lv, J. (2020). A metaanalysis addressing the relationship between teaching presence and students’ satisfaction and learning. Computers and Education, 157(May), 103966. https://doi.org/10.1016/j.compedu.2020.103966
Christensen, J., Harrison, J. L., Hollindale, J., & Wood, K. (2019). Implementing team-based learning (TBL) in accounting courses. Accounting Education, 28(2), 195–219. https://doi.org/10.1080/09639284.2018.1535986
Cooper, V. A., Forino, G., Kanjanabootra, S., & von Meding, J. (2020). Leveraging the community of inquiry framework to support web-based simulations in disaster studies. Internet and Higher Education, 47(June), 100757. https://doi.org/10.1016/j.iheduc.2020.100757
Djajadikerta, H. G., Trireksani, T., Ong, T., Roni, S. M., Kazemian, S., Zhang, J., Noor, A. H. M., Ismail, S., Ahmad, M. A. N., Azhar, Z., Shahbudin, A. S. M., Maradona, A. F., Yanto, H., & Wahyuningrum, I. F. S. (2021). Australian, malaysian and indonesian accounting academics’ teaching experiences during the COVID-19 pandemic. Australasian Accounting, Business and Finance Journal, 15(2), 103–113. https://doi.org/10.14453/aabfj.v15i2.7
Englander, K., & Russell, B. (2022). Community of Inquiry perceptions and divergences between students and instructors. System, 106(September 2021), 102777. https://doi.org/10.1016/j.system.2022.102777
Erdoğmuş, C., Çakır, R., & Korkmaz, Ö. (2021). Students’ Knowledge Sharing Behaviours and Sense of Online Learning Community in Online Learning Environments. Participatory Educational Research, 9(3), 46–60. https://doi.org/10.17275/per.22.53.9.3
Ferrer, J., Ringer, A., Saville, K., A Parris, M., & Kashi, K. (2022). Students’ motivation and engagement in higher education: the importance of attitude to online learning. Higher Education, 83(2), 317–338. https://doi.org/10.1007/s10734-020-00657-5
Fiock, H. S. (2020). Designing a community of inquiry in online courses. International Review of Research in Open and Distance Learning, 21(1), 112–133. https://doi.org/10.19173/irrodl.v20i5.4383
Garrison, D. R. (2017). A community of Inquiry Framework for Research and Practice. (3rd ed.). Routledge.
Garrison, R., Anderson, T., & Archer, W. (2000). Critical Inquiry in a text-based environment. The Internet and Higher Education, 2(2), 87–105. https://auspace.athabascau.ca/bitstream/handle/2149/739/?sequence=1
Heriyanto, Christiani, L., & Rukiyah. (2022). Lecturers’ information literacy experience in remote teaching during the COVID-19 pandemic. PLoS ONE, 17(3 March), 8–10. https://doi.org/10.1371/journal.pone.0259954
International Federation of Accountans. (2019). Handbook of International Education Standards Pronouncements. International Federation of Accountants. www.ifac.org https://www.ifac.org/system/files/publications/files/Handbook-of-International-Education-Standards-2019.pdf
Jaca, C. A. L. (2022). State University Students’ Learning Locations and Remote Learning Challenges during the COVID-19 Pandemic. International Journal of Learning, Teaching and Educational Research, 21(2), 195–210. https://doi.org/10.26803/ijlter.21.2.11
Kim, J., Merrill, K., Collins, C., & Yang, H. (2021). Social TV viewing during the COVID-19 lockdown: The mediating role of social presence. Technology in Society, 67(September), 101733. https://doi.org/10.1016/j.techsoc.2021.101733
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2020). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 34(2), 115–139. https://doi.org/10.1080/10291954.2019.1662575
Lau, Y. Y., Tang, Y. M., Chau, K. Y., Vyas, L., Sandoval-Hernandez, A., & Wong, S. (2021). COVID-19 Crisis: Exploring Community of Inquiry in Online Learning for Sub-Degree Students. Frontiers in Psychology, 12(July), 1–14. https://doi.org/10.3389/fpsyg.2021.679197
Law, K. M. Y., Geng, S., & Li, T. (2019). Student enrollment, motivation and learning performance in a blended learning environment: The mediating effects of social, teaching, and cognitive presence. Computers and Education, 136(March), 1–12. https://doi.org/10.1016/j.compedu.2019.02.021
Lestari, E. Y., Sumarto, S., & Wijayanti, T. (2019). Pendampingan pada Masyarakat dalam Pengembangan Mata Pencaharian melalui Pemberdayaan Komunitas Pemuda Desa di Desa Lau Kecamatan Dawe Kabupaten Kudus. Jurnal Puruhita, 1(1), 47–53.
Li, G., Luo, H., Lei, J., Xu, S., & Chen, T. (2022). Effects of First-Time Experiences and Self-Regulation on College Students’ Online Learning Motivation: Based on a National Survey during COVID-19. Education Sciences, 12(4). https://doi.org/10.3390/educsci12040245
Li, X., & Yu, Y. (2020). Characteristics of asynchronous online discussions in a graduate course: an exploratory study. Information and Learning Science, 121(7–8), 599–609. https://doi.org/10.1108/ILS-04-2020-0120
Listiqowati, I., Budijanto, Sumarmi, & Ruja, I. N. (2022). The Impact of Project-Based Flipped Classroom (PjBFC) on Critical Thinking Skills. International Journal of Instruction, 15(3), 853–868. https://doi.org/10.29333/iji.2022.15346a
McLure, F. I., Koul, R. B., & Fraser, B. J. (2022). University Students’ Classroom Emotional Climate and Attitudes during and after COVID-19 Lockdown. Education Sciences, 12(11). https://doi.org/10.3390/EDUCSCI12010031
Mpungose, C. B. (2020). Emergent transition from face-to-face to online learning in a South African University in the context of the Coronavirus pandemic. Humanities and Social Sciences Communications, 7(1), 1–9. https://doi.org/10.1057/s41599-020-00603-x
Octaberlina, L. R., & Muslimin, A. I. (2020). EFL Students Perspective towards Online Learning Barriers and Alternatives Using Moodle / Google Classroom during COVID-19 Pandemic. International Journal of Higher Education, 9(6), 1–9. https://doi.org/10.5430/ijhe.v9n6p1
Punjani, K. K., & Mahadevan, K. (2022). Transitioning to online learning in higher education: Influence of Awareness of COVID-19 and Self-Efficacy on Perceived Net Benefits and Intention. Education and Information Technologies, 27(1), 291–320. https://doi.org/10.1007/s10639-021-10665-2
Rahayu, W., Putra, M. D. K., Faturochman, Meiliasari, Sulaeman, E., & Koul, R. B. (2022). Development and validation of Online Classroom Learning Environment Inventory (OCLEI): The case of Indonesia during the COVID-19 pandemic. Learning Environments Research, 25(1), 97–113. https://doi.org/10.1007/s10984-021-09352-3
Rapanta, C., Botturi, L., Goodyear, P., Guàrdia, L., & Koole, M. (2020). Online University Teaching During and After the Covid-19 Crisis: Refocusing Teacher Presence and Learning Activity. Postdigital Science and Education, 2(3), 923–945. https://doi.org/10.1007/s42438-020-00155-y
Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562. https://doi.org/10.1080/09639284.2020.1808487
Saragih, A. H., Adwie, J., & Hendrawan, A. (2021). Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 1. https://doi.org/10.24843/jiab.2021.v16.i01.p01
Sarapaivanich, N., Trakarnsirinont, W., Laohavisudhi, S., & Viriyachinkarn, T. (2019). Factors affecting the need to have accounting technical competence, professional skills and professional values, ethics, and attitudes - The case of Thailand. Asian Journal of Business and Accounting, 12(1), 71–96. https://doi.org/10.22452/ajba.vol12no1.3
Sugawara, R., Okuhara, S., & Sato, Y. (2020). Study about the aptitude-treatment interaction between learning using the e-learning system and learning type of learner. International Journal of Information and Education Technology, 10(7), 488–493. https://doi.org/10.18178/ijiet.2020.10.7.1412
Suhandiah, S., Suhariadi, F., Yulianti, P., Wardani, R., & Muliatie, Y. E. (2022). Online learning satisfaction in higher education: what are the determining factors? Jurnal Cakrawala Pendidikan, 41(2), 351–364. https://doi.org/10.21831/cp.v41i2.35724
Tan, C. (2021). The impact of COVID-19 pandemic on student learning performance from the perspectives of community of inquiry. Corporate Governance (Bingley), 21(6), 1215–1228. https://doi.org/10.1108/CG-09-2020-0419
Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants : what do job advertisements tell us ? advertisements tell us ? Accounting Education, 0(0), 1–30. https://doi.org/10.1080/09639284.2018.1490189
Tan, L. M., Laswad, F., & Chua, F. (2022). Bridging the employability skills gap: going beyond classroom walls. Pacific Accounting Review, 34(2), 225–248. https://doi.org/10.1108/PAR-04-2021-0050
Tena-Chollet, F., Tixier, J., Dandrieux, A., & Slangen, P. (2017). Training decision-makers: Existing strategies for natural and technological crisis management and specifications of an improved simulation-based tool. Safety Science, 97, 144–153. https://doi.org/10.1016/j.ssci.2016.03.025
Waghid, Z., Meda, L., & Chiroma, J. A. (2021). Assessing cognitive, social and teaching presences during emergency remote teaching at a South African university. International Journal of Information and Learning Technology, 38(5), 413–432. https://doi.org/10.1108/IJILT-01-2021-0006
Wang, L. (2022). Learning Attitudes Towards and Learning Experiences in Online Teaching During the Pandemic. Journal of Higher Education Theory and Practice, 22(2), 212–228. https://doi.org/10.33423/jhetp.v22i2.5059
Wolcott, S. K., & Sargent, M. J. (2021). Critical thinking in accounting education: Status and call to action. Journal of Accounting Education, 56, 100731. https://doi.org/10.1016/j.jaccedu.2021.100731
Wut, T. M., & Lee, S. W. (2021). Factors affecting students’ online behavioral intention in using discussion forum. Interactive Technology and Smart Education, 2019(May 2020). https://doi.org/10.1108/ITSE-02-2021-0034
Yu, Z. (2021). The effects of gender, educational level, and personality on online learning outcomes during the COVID-19 pandemic. International Journal of Educational Technology in Higher Education, 18(1), 1–17. https://doi.org/10.1186/s41239-021-00252-3
Akhter, H., Abdul Rahman, A. A., Jafrin, N., Mohammad Saif, A. N., Esha, B. H., & Mostafa, R. (2022). Investigating the barriers that intensify undergraduates’ unwillingness to online learning during COVID-19: A study on public universities in a developing country. Cogent Education, 9(1). https://doi.org/10.1080/2331186X.2022.2028342
Akyol, Z., & Garrison, D. R. (2008). the Development of a Community of Inquiry Over Time in an Online Course: Understanding the Progression and Integration of Social, Cognitive and Teaching Presence. Online Learning, 12(3), 3–22. https://doi.org/10.24059/olj.v12i3.66 https://files.eric.ed.gov/fulltext/EJ837483.pdf
Akyol, Z., Garrison, D. R., & Ozden, M. Y. (2009). Development of a community of inquiry in online and blended learning contexts. Procedia - Social and Behavioral Sciences, 1(1), 1834–1838. https://doi.org/10.1016/j.sbspro.2009.01.324 https://pdf.sciencedirectassets.com/277811/1-s2.0-S1877042809X00029/1-s2.0-S1877042809003279
Alger, M., & Eyckmans, J. (2022). “I took physical lessons for granted”: A case study exploring students’ interpersonal interactions in online synchronous lessons during the outbreak of COVID-19. System, 105(January), 102716. https://doi.org/10.1016/j.system.2021.102716
Alghamdi, A., Karpinski, A. C., Lepp, A., & Barkley, J. (2020). Online and face-to-face classroom multitasking and academic performance: Moderated mediation with self-efficacy for self-regulated learning and gender. Computers in Human Behavior, 102, 214–222. https://doi.org/10.1016/j.chb.2019.08.018
Almaiah, M. A., Al-Khasawneh, A., & Althunibat, A. (2020). The Challenges and Factors Influencing the E-Learning System Usage During COVID-19 Pandemic. Studies in Computational Intelligence, 25, 5261–5280. https://doi.org/10.1007/978-3-030-99000-8_16
Anderson, T., Rourke, L., Garrison, D. R., & Archer, W. (2001). Assessing teaching Presence in a Computer Conferencing Context. Journal of Asynchronous Learning Networks, 11(2), 27–42. https://www.learntechlib.org/p/104046/
Arbaugh, J. B., Cleveland-Innes, M., Diaz, S. R., Garrison, D. R., Ice, P., Richardson, J. C., & Swan, K. P. (2008). Developing a community of inquiry instrument: Testing a measure of the Community of Inquiry framework using a multi-institutional sample. Internet and Higher Education, 11(3–4), 133–136. https://doi.org/10.1016/j.iheduc.2008.06.003
Barbosa, M. W., Carrasco, S. I. M., & Abarca, P. C. R. (2022). The effect of enterprise risk management competencies on students’ perceptions of their work readiness. International Journal of Management Education, 20(2), 100638. https://doi.org/10.1016/j.ijme.2022.100638
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Brooks, B., Curnin, S., Bearman, C., & Owen, C. (2018). Human error during the multilevel responses to three Australian bushfire disasters. Journal of Contingencies and Crisis Management, 26(4), 440–452. https://doi.org/10.1111/1468-5973.12221
Cahyadi, A., Sri, H., & Suryani, W. (2022). COVID-19 , emergency remote teaching evaluation : the case of Indonesia. Education and Information Technologies, 27, 2165–2179. https://doi.org/10.1007/s10639-021-10680-3
Caskurlu, S., Maeda, Y., Richardson, J. C., & Lv, J. (2020). A metaanalysis addressing the relationship between teaching presence and students’ satisfaction and learning. Computers and Education, 157(May), 103966. https://doi.org/10.1016/j.compedu.2020.103966
Christensen, J., Harrison, J. L., Hollindale, J., & Wood, K. (2019). Implementing team-based learning (TBL) in accounting courses. Accounting Education, 28(2), 195–219. https://doi.org/10.1080/09639284.2018.1535986
Cooper, V. A., Forino, G., Kanjanabootra, S., & von Meding, J. (2020). Leveraging the community of inquiry framework to support web-based simulations in disaster studies. Internet and Higher Education, 47(June), 100757. https://doi.org/10.1016/j.iheduc.2020.100757
Djajadikerta, H. G., Trireksani, T., Ong, T., Roni, S. M., Kazemian, S., Zhang, J., Noor, A. H. M., Ismail, S., Ahmad, M. A. N., Azhar, Z., Shahbudin, A. S. M., Maradona, A. F., Yanto, H., & Wahyuningrum, I. F. S. (2021). Australian, malaysian and indonesian accounting academics’ teaching experiences during the COVID-19 pandemic. Australasian Accounting, Business and Finance Journal, 15(2), 103–113. https://doi.org/10.14453/aabfj.v15i2.7
Englander, K., & Russell, B. (2022). Community of Inquiry perceptions and divergences between students and instructors. System, 106(September 2021), 102777. https://doi.org/10.1016/j.system.2022.102777
Erdoğmuş, C., Çakır, R., & Korkmaz, Ö. (2021). Students’ Knowledge Sharing Behaviours and Sense of Online Learning Community in Online Learning Environments. Participatory Educational Research, 9(3), 46–60. https://doi.org/10.17275/per.22.53.9.3
Ferrer, J., Ringer, A., Saville, K., A Parris, M., & Kashi, K. (2022). Students’ motivation and engagement in higher education: the importance of attitude to online learning. Higher Education, 83(2), 317–338. https://doi.org/10.1007/s10734-020-00657-5
Fiock, H. S. (2020). Designing a community of inquiry in online courses. International Review of Research in Open and Distance Learning, 21(1), 112–133. https://doi.org/10.19173/irrodl.v20i5.4383
Garrison, D. R. (2017). A community of Inquiry Framework for Research and Practice. (3rd ed.). Routledge.
Garrison, R., Anderson, T., & Archer, W. (2000). Critical Inquiry in a text-based environment. The Internet and Higher Education, 2(2), 87–105. https://auspace.athabascau.ca/bitstream/handle/2149/739/?sequence=1
Heriyanto, Christiani, L., & Rukiyah. (2022). Lecturers’ information literacy experience in remote teaching during the COVID-19 pandemic. PLoS ONE, 17(3 March), 8–10. https://doi.org/10.1371/journal.pone.0259954
International Federation of Accountans. (2019). Handbook of International Education Standards Pronouncements. International Federation of Accountants. www.ifac.org https://www.ifac.org/system/files/publications/files/Handbook-of-International-Education-Standards-2019.pdf
Jaca, C. A. L. (2022). State University Students’ Learning Locations and Remote Learning Challenges during the COVID-19 Pandemic. International Journal of Learning, Teaching and Educational Research, 21(2), 195–210. https://doi.org/10.26803/ijlter.21.2.11
Kim, J., Merrill, K., Collins, C., & Yang, H. (2021). Social TV viewing during the COVID-19 lockdown: The mediating role of social presence. Technology in Society, 67(September), 101733. https://doi.org/10.1016/j.techsoc.2021.101733
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2020). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 34(2), 115–139. https://doi.org/10.1080/10291954.2019.1662575
Lau, Y. Y., Tang, Y. M., Chau, K. Y., Vyas, L., Sandoval-Hernandez, A., & Wong, S. (2021). COVID-19 Crisis: Exploring Community of Inquiry in Online Learning for Sub-Degree Students. Frontiers in Psychology, 12(July), 1–14. https://doi.org/10.3389/fpsyg.2021.679197
Law, K. M. Y., Geng, S., & Li, T. (2019). Student enrollment, motivation and learning performance in a blended learning environment: The mediating effects of social, teaching, and cognitive presence. Computers and Education, 136(March), 1–12. https://doi.org/10.1016/j.compedu.2019.02.021
Lestari, E. Y., Sumarto, S., & Wijayanti, T. (2019). Pendampingan pada Masyarakat dalam Pengembangan Mata Pencaharian melalui Pemberdayaan Komunitas Pemuda Desa di Desa Lau Kecamatan Dawe Kabupaten Kudus. Jurnal Puruhita, 1(1), 47–53.
Li, G., Luo, H., Lei, J., Xu, S., & Chen, T. (2022). Effects of First-Time Experiences and Self-Regulation on College Students’ Online Learning Motivation: Based on a National Survey during COVID-19. Education Sciences, 12(4). https://doi.org/10.3390/educsci12040245
Li, X., & Yu, Y. (2020). Characteristics of asynchronous online discussions in a graduate course: an exploratory study. Information and Learning Science, 121(7–8), 599–609. https://doi.org/10.1108/ILS-04-2020-0120
Listiqowati, I., Budijanto, Sumarmi, & Ruja, I. N. (2022). The Impact of Project-Based Flipped Classroom (PjBFC) on Critical Thinking Skills. International Journal of Instruction, 15(3), 853–868. https://doi.org/10.29333/iji.2022.15346a
McLure, F. I., Koul, R. B., & Fraser, B. J. (2022). University Students’ Classroom Emotional Climate and Attitudes during and after COVID-19 Lockdown. Education Sciences, 12(11). https://doi.org/10.3390/EDUCSCI12010031
Mpungose, C. B. (2020). Emergent transition from face-to-face to online learning in a South African University in the context of the Coronavirus pandemic. Humanities and Social Sciences Communications, 7(1), 1–9. https://doi.org/10.1057/s41599-020-00603-x
Octaberlina, L. R., & Muslimin, A. I. (2020). EFL Students Perspective towards Online Learning Barriers and Alternatives Using Moodle / Google Classroom during COVID-19 Pandemic. International Journal of Higher Education, 9(6), 1–9. https://doi.org/10.5430/ijhe.v9n6p1
Punjani, K. K., & Mahadevan, K. (2022). Transitioning to online learning in higher education: Influence of Awareness of COVID-19 and Self-Efficacy on Perceived Net Benefits and Intention. Education and Information Technologies, 27(1), 291–320. https://doi.org/10.1007/s10639-021-10665-2
Rahayu, W., Putra, M. D. K., Faturochman, Meiliasari, Sulaeman, E., & Koul, R. B. (2022). Development and validation of Online Classroom Learning Environment Inventory (OCLEI): The case of Indonesia during the COVID-19 pandemic. Learning Environments Research, 25(1), 97–113. https://doi.org/10.1007/s10984-021-09352-3
Rapanta, C., Botturi, L., Goodyear, P., Guàrdia, L., & Koole, M. (2020). Online University Teaching During and After the Covid-19 Crisis: Refocusing Teacher Presence and Learning Activity. Postdigital Science and Education, 2(3), 923–945. https://doi.org/10.1007/s42438-020-00155-y
Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562. https://doi.org/10.1080/09639284.2020.1808487
Saragih, A. H., Adwie, J., & Hendrawan, A. (2021). Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 1. https://doi.org/10.24843/jiab.2021.v16.i01.p01
Sarapaivanich, N., Trakarnsirinont, W., Laohavisudhi, S., & Viriyachinkarn, T. (2019). Factors affecting the need to have accounting technical competence, professional skills and professional values, ethics, and attitudes - The case of Thailand. Asian Journal of Business and Accounting, 12(1), 71–96. https://doi.org/10.22452/ajba.vol12no1.3
Sugawara, R., Okuhara, S., & Sato, Y. (2020). Study about the aptitude-treatment interaction between learning using the e-learning system and learning type of learner. International Journal of Information and Education Technology, 10(7), 488–493. https://doi.org/10.18178/ijiet.2020.10.7.1412
Suhandiah, S., Suhariadi, F., Yulianti, P., Wardani, R., & Muliatie, Y. E. (2022). Online learning satisfaction in higher education: what are the determining factors? Jurnal Cakrawala Pendidikan, 41(2), 351–364. https://doi.org/10.21831/cp.v41i2.35724
Tan, C. (2021). The impact of COVID-19 pandemic on student learning performance from the perspectives of community of inquiry. Corporate Governance (Bingley), 21(6), 1215–1228. https://doi.org/10.1108/CG-09-2020-0419
Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants : what do job advertisements tell us ? advertisements tell us ? Accounting Education, 0(0), 1–30. https://doi.org/10.1080/09639284.2018.1490189
Tan, L. M., Laswad, F., & Chua, F. (2022). Bridging the employability skills gap: going beyond classroom walls. Pacific Accounting Review, 34(2), 225–248. https://doi.org/10.1108/PAR-04-2021-0050
Tena-Chollet, F., Tixier, J., Dandrieux, A., & Slangen, P. (2017). Training decision-makers: Existing strategies for natural and technological crisis management and specifications of an improved simulation-based tool. Safety Science, 97, 144–153. https://doi.org/10.1016/j.ssci.2016.03.025
Waghid, Z., Meda, L., & Chiroma, J. A. (2021). Assessing cognitive, social and teaching presences during emergency remote teaching at a South African university. International Journal of Information and Learning Technology, 38(5), 413–432. https://doi.org/10.1108/IJILT-01-2021-0006
Wang, L. (2022). Learning Attitudes Towards and Learning Experiences in Online Teaching During the Pandemic. Journal of Higher Education Theory and Practice, 22(2), 212–228. https://doi.org/10.33423/jhetp.v22i2.5059
Wolcott, S. K., & Sargent, M. J. (2021). Critical thinking in accounting education: Status and call to action. Journal of Accounting Education, 56, 100731. https://doi.org/10.1016/j.jaccedu.2021.100731
Wut, T. M., & Lee, S. W. (2021). Factors affecting students’ online behavioral intention in using discussion forum. Interactive Technology and Smart Education, 2019(May 2020). https://doi.org/10.1108/ITSE-02-2021-0034
Yu, Z. (2021). The effects of gender, educational level, and personality on online learning outcomes during the COVID-19 pandemic. International Journal of Educational Technology in Higher Education, 18(1), 1–17. https://doi.org/10.1186/s41239-021-00252-3
Published
2023-01-31
How to Cite
MARLINA, Maria Asumpta Evi; BASUKI, Basuki.
Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill?.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 179-196, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/91837>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p12.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
