BLENDED LEARNING IN ACCOUNTING EDUCATION: A COMPARATIVE ANALYSIS OF LEARNING THEORIES

Chara Kottara, Sofia Asonitou, Dimitra Kavalieraki-Foka, Maria Sofia Georgopoulou, Vasiliki Brinia

Abstract


Learning theories reconstruct complex cognitive processes and provide useful mental models for the structure and design of courses. However, even for the most experienced professors, exploring them remains a challenge. Researchers around the world consider the development of theoretical models that contribute to the process of knowledge construction and experiential learning to be essential. In recent decades, there has been an increasing trend in the design of accounting courses through the integration of technology into traditional teaching. This has resulted in the emergence of new perspectives through the adoption of a blended teaching approach. This research deals with the investigation, analysis, and comparison of four fundamental learning theories: Behaviorism, Cognitivism, Constructivism, and Connectivism. Its contribution lies in the scientific documentation of the suitability of the theories that align with the needs within the framework of blended learning. The findings of the research are drawn from the literature review and the implementation of an experiment in an undergraduate accounting course. A blend of two theories emerged that align optimally in blended environments; specifically, the theories of constructivism with an emphasis on the social aspect and connectivism show a strong correlation, promoting student-centered teaching which increases student engagement by enhancing their knowledge and skills.

 

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learning theories, community of inquiry, blended learning, teaching approach, accounting studies

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DOI: http://dx.doi.org/10.46827/ejes.v12i1.5775

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