EXPLORING THE CORRELATIONS BETWEEN INDIVIDUAL CHARACTERISTICS AND LEARNING OUTCOMES: AN EMPIRICAL STUDY IN FINANCIAL ACCOUNTING

Chara Kottara, Dimitra Kavalieraki-Foka, Sofia Asonitou, Dimitrios Drosos, Fragiskos K. Gonidakis, Maria Sofia Georgopoulou, Theodoros Anagnostopoulos

Abstract


Introductory accounting courses are vital for students who aspire to become professional accountants or will work in other fields that make use of accounting information. Accounting is taught in several universities, while today there is a strong need to upgrade and redefine curricula, intending to connect with the labor market and the modern accounting profession. Accounting professors are trying to incorporate new teaching approaches, such as blended learning, into undergraduate and graduate courses in order to provide advanced accounting knowledge, which helps students develop useful skills both in the performance of their duties and in the business decision-making process. The primary purpose of this research is to examine the individual characteristics that govern students and how these may influence their learning outcomes in an undergraduate accounting course in Greece. A comparison was made between traditional teaching (control group) and the blended learning approach (experimental class). The research has a quasi-experimental and quantitative methodological design, conducting statistical tests and identifying significant correlations. Its contribution lies at four levels: i) identifying research gaps, ii) enhancing methodological design, iii) strengthening the theoretical framework, and iv) informing about practical implications. The findings provide important insights that assist the academic and scientific community in emerging new perspectives, with more student-centered pedagogical approaches that help upgrade higher accounting education.

 

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individual characteristics; learning outcomes; correlations; predisposition; digital literacy; attendance; self-efficacy; financial accounting

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DOI: http://dx.doi.org/10.46827/ejes.v12i8.6112

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