The spread of the COVID-19 pandemic and the need for online teaching methods in accounting education have led to changes in training in this field. Despite its many challenges, online education has provided an opportunity to revolutionise the quality, effectiveness, and efficacy of education. Before the COVID-19 pandemic, many researchers had already discussed the opportunities provided by online education. This study uses qualitative content analysis to determine the factors, conditions, and changes provided in online accounting education from the perspective of accounting professors to improve accounting education in Iran. The interviews with 17 accounting professors showed that online accounting education in Iran has created opportunities and led to innovations classified into nine main categories and can be the start of a more general change in accounting education and a step toward improving its quality.
Abolma’ali, Kh. (2012). Qualitative research: from theory to practice. Science publication, first edition.
Arkorful, V. and Abaidoo, N. (2015). The role of e-learning, advantages and disadvantages of its adoption in higher education. International Journal of Instructional Technology and Distance Learning, 12(1), pp. 29-42. https://www.itdl.org/Journal/Jan_15/Jan15.pdf#page=33
Bayerlein, L. (2015). Curriculum innovation in undergraduate accounting degree programmes through “virtual internships”. Education+ Training, 57(6), pp. 673-684. https://doi.org/10.1108/ET-09-2014-0110
Braun, R. L., Boldt, M. N., Mauldin, S. and Viosca, C. (2020). Accounting graduates with both online and traditional coursework: impact on hiring decisions. Accounting Education, 29(4), pp. 340-355. https://doi.org/10.1080/09639284.2020.1788613
Chan, R.Y. (2020). Studying Coronavirus (COVID-19) and Global Higher Education: Evidence for Future Research and Practice. Available at SSRN 3622751. https://ssrn.com/abstract=3622751
Coetzee, S.A., Schmulian, A. and Coetzee, R. (2018). Web conferencing-based tutorials: student perceptions thereof and the effect on academic performance in accounting education. Accounting Education, 27(5), pp. 531-546. https://doi.org/10.1080/09639284.2017.1417876
Einig, S. (2013). Supporting students' learning: The use of formative online assessments. Accounting Education, 22(5), pp. 425-444. https://doi.org/10.1080/09639284.2013.803868
Etemadi, H. and Fakhari, H. (2004). Explaining the needs and priorities of accounting research to provide a model for aligning research, training and practice. Accounting and Auditing Reviews, 11(35), pp. 3-27. https://doi.org/20.1001.1.26458020.1383.11.1.1.1
Grabinski, , Kedzior, M., Krasodomska, J. and Herdan, A. (2020). Embedding e-Learning in accounting modules: The educators’ perspective. Education Sciences, 10(4), pp. 1-19.
Guthrie, J., Burritt, R. O. G. E. R. and Evans, E. (2013). Challenges for accounting and business education: blending online and traditional universities in a MOOC environment (Doctoral dissertation, Institute of Chartered Accountants Australia; Centre for Accounting, Governance and Sustainability, University of South Australia). http://www.charteredaccountants.com.au/News-Media/Reports-and-insights/Academic-leadership-series
Humphrey, R. L. and Beard, D. F. (2014). Faculty perceptions of online homework software in accounting education. Journal of Accounting Education, 32(3), pp.238-258 https://doi.org/10.1016/j.jaccedu.2014.06.001
Lillie, R. E. and Wygal, D. E. (2011). Virtual Office Hours (VOH) in accounting coursework: Leveraging technology to enhance an integrative learning environment. Journal of accounting education, 29(1), pp. 1-13. https://doi.org/10.1016/j.jaccedu.2011.10.002
Love, N. and Fry, N. (2006). Accounting students' perceptions of a virtual learning environment: Springboard or safety net?. Accounting Education: an international journal, 15(2), pp. 151-166. https://doi.org/10.1080/06939280600609201
Malan, M. (2020). Engaging students in a fully online accounting degree: an action research study. Accounting Education, 29(4), pp. 321-339. https://doi.org/1080/09639284.2020.1787855
Mansuri, Sh. (2012). The Necessity of Using Technology in Accounting Education. Accountant, 1(241), 38-41. (In Persian)
Montgomery, E. (2018). Perception of Online Accounting Graduates: State of Florida Hiring Managers’ Perspectives [Doctoral dissertation, School of Business in Partial Fulfillment; Northcentral University].
Motamedzadeh, M., Tavakoli, M. and Golmohammadi, R. (2014). Reliability Assessment of Washington States Ergonomic Checklist Using Agreement Method between the Observers of Two Groups of Ergonomic Specialist and Non-specialist. Journal of Occupational Hygiene Engineering, 1(2), pp. 67-73. (in Persian). http://johe.umsha.ac.ir/article-1-51-en.html
Rahnama Roodposhti, F., Vakili Fard, H. R. and Raeszadeh, S. M. R. (2009). Determining the Priorities and Educational Needs of Accounting Courses Content from the Perspective of Students, University Professors, and Professionals Providing an Effective Model. Accounting Researches, 1(4), pp. 78-97. https://www.sid.ir/fa/Journal/ViewPaper.aspx?id=137425
Reyneke, Y. and Shuttleworth, C. C. (2018). Accounting education in an open distance learning environment: Case studies for pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), pp. 140-155. https://doi.org/10.17718/tojde.445115
Sangster, A., Stoner, G. and Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), pp. 431-562.https://doi.org/10.1080/09639284.2020.1808487
Zolfagharian, M. R. and Latifi, M. (2011). Foundation data theorising with NVivo 8 software, Tehran, Imam Sadegh (AS) University Press. Tehran. Iran. (in Persian). https://www.adinehbook.com/gp/product/6002140791
Tabatabaeian, M. S. , Mashayekh, S. and Rahmanian Koushkaki, A. (2021). Online Accounting Education: Opportunities and Innovations. Iranian Journal of Accounting, Auditing and Finance, 5(4), 1-20. doi: 10.22067/ijaaf.2021.40774
MLA
Tabatabaeian, M. S. , , Mashayekh, S. , and Rahmanian Koushkaki, A. . "Online Accounting Education: Opportunities and Innovations", Iranian Journal of Accounting, Auditing and Finance, 5, 4, 2021, 1-20. doi: 10.22067/ijaaf.2021.40774
HARVARD
Tabatabaeian, M. S., Mashayekh, S., Rahmanian Koushkaki, A. (2021). 'Online Accounting Education: Opportunities and Innovations', Iranian Journal of Accounting, Auditing and Finance, 5(4), pp. 1-20. doi: 10.22067/ijaaf.2021.40774
CHICAGO
M. S. Tabatabaeian , S. Mashayekh and A. Rahmanian Koushkaki, "Online Accounting Education: Opportunities and Innovations," Iranian Journal of Accounting, Auditing and Finance, 5 4 (2021): 1-20, doi: 10.22067/ijaaf.2021.40774
VANCOUVER
Tabatabaeian, M. S., Mashayekh, S., Rahmanian Koushkaki, A. Online Accounting Education: Opportunities and Innovations. Iranian Journal of Accounting, Auditing and Finance, 2021; 5(4): 1-20. doi: 10.22067/ijaaf.2021.40774
Send comment about this article