Assessing the Pros and Cons of Online Teaching and Learning of Accounting Courses by Senior students in Accounting Department, Assumption University: In Situation of Social Distancing during the Pandemic of COVID-19

Abstract

This research aims to assess the pros and cons of online teaching and learning. Data was collected
by brainstorming from 105 senior accounting students, Assumption University, during the period from March
16 to April 30, 2020. Focus group discussions and participation, sharing the idea based on grounded theory
approach was conducted for qualitative data collection. In addition, open-end questions of questionnaire
was used for collecting data to assess the pros and cons of online teaching and learning of accounting
courses on 3 viewpoints: Teaching, Learning, and Outcomes. The collected data was analyzed by content
analysis.
The advantages are: (1) Learning: Increased students’ knowledge in principles, theories, and concepts
due to review of vdo recordings of lectures; development of students’ skills in Information Technology (IT).
(2) Teaching: Completion of course content based on study plan; enhancing skills in time management,
IT, and communication. (3) Outcomes: More accuracy and quickness in grading and measuring learning
outcomes. In contrast, disadvantages are (1) Learning: lack of intellectual skill and networking with others;
inefficient communication system; lack of enthusiasm and effort in learning (2) Teaching: lack of knowledge
and skills in Information Technology; higher workload due to assigning of additional assignments and quizzes
(3) Outcome: Lack of confidence in measuring learning outcomes in case of unethical behavior and academic
dishonesty of students by cheating on exams and quizzes . Furthermore, recommendation to enhance the
learning outcomes, the effective teaching and learning is hybrid of on-campus and online learning.