The impact of e-learning system adoption on the practical skills of accounting students in Jordan

Abstract

The study aimed to explore the effectiveness of the e-learning system in teaching scientific and humanities disciplines  and its suitability to provide accounting students (specifically) in Jordanian universities with the practical skills necessary for the labor market. The qualitative approach was adopted for collecting, analyzing and testing data.  The researchers designed an electronic questionnaire that was distributed to 3000 accounting students in 30 Jordanian universities for data collection.  Only 762 questionnaires were retrieved and analyzed which formed the sample for the study. The descriptive analysis and linear regression test were used to analyze data and test hypotheses. The results showed that accounting students in Jordanian universities think that the   e-learning system is ineffective in fulfilling the teaching requirements for humanities and scientific disciplines with the necessary skills to practice the profession after graduation. The adoption of e-learning systems in the teaching process of accounting majors leads to a decline in the practical skills of accounting students. The study recommended that Jordanian universities conduct a permanent and continuous evaluation of e-learning systems to ensure their effectiveness and efficiency in achieving the desired goals. Furthermore, Jordanian universities have to build effective review, evaluation and testing mechanisms for students’ skills through e -learning to ensure the required practical skills.