Impact of Covid-19 on Accounting Studies in Ghanaian Universities

Abstract

The aim of the study was to find out the impact of Covid-19 on accounting studies in Ghanaian universities. To achieve this, the study made use of three research questions, and employed the descriptive survey technique to obtain information needed for the study. In effect, the study made use of level 200, 300 and 400 accounting students for the study as they have experienced at least one vacation before experiencing the long break from the Covid-19 pandemic. The simple random technique was used to select 487 respondents. Data was analysed using frequency counts, percentages, and the paired sample t-test. It was found that found out that there is a statistically significant difference in the performance of accounting students in Ghanaian universities before and after the lockdown as the t-value of 11.824 gave a p-value of 0.0001 which is less than the significant value of 0.05. The study also found that respondents consider learning online as ineffective due to their mindset as indicated by 153 (31.4%) agreed and 181 (37.2%) strongly agreed. Further, it was found that accounting classes were closed while teaching and learning has shifted to online learning as a coping mechanism. It was concluded that the outbreak of the novel coronavirus 2019 has caused major distraction to the normal ways of running day-to-day activities including the studies of accounting in Ghana. Recommendations and suggestions for further studies were also made at the end of the study.

Keywords: Accounting Studies, COVID-19, Emerging Technology, Leadership, Online Learning

DOI: 10.7176/JEP/15-3-05

Publication date:March 31^st 2024