期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：11
页码：42-55
DOI：10.6007/IJARBSS/v11-i11/11193
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Following the COVID-19 outbreak, the educational delivery mode has gone through a drastic change from face-to-face (F2F) to open and distance learning (ODL). This has called for a comparison of the learning outcomes to ensure that the current learning mechanism and exam format are appropriate, and the academic results truly reflect the ability of students. This study aims to compare the students’ performance in various financial accounting and reporting (FAR) courses and to determine if there is any significant difference in the results during both sessions. A dataset of two prime semesters is utilized which includes the results of the last F2F final examination held in 2019 and the first online examination conducted in full in 2020 following ODL. The results indicate a significant difference in scores between F2F and ODL sessions for all FAR courses except for FAR160. There is a mixed picture with a combination of a significant increase, decrease, and no changes in the performance of each FAR course during ODL. However, a significantly better performance can be seen in the overall FAR courses and total GPA scored. Future research may explore the factors influencing the improved performance in ODL as compared to the F2F session.
