Using online learning in audit education: Impact on student satisfaction and knowledge sharing processes during the outbreak of Covid-19

Abstract

Teaching and learning processes are assumed to be taken place in a face to face classroom. However, these processes are changed fully or partly due to the use of Internet and network technologies that provide new means of communication. These changes have shifted the education method from tradition classroom settings to online learning program. This shifted paradigm also influenced student's satisfaction in learning and the knowledge sharing processes among teachers and students. This research investigates the student satisfaction and knowledge sharing processes between traditional classroom environment and online learning method, thereby suggesting recommendations for the development of online learning method. We employ a comparative case study to analyze the evaluation of learners about traditional and online learning activities in an auditing course. To collect data, the study conducted a survey on student's feedback about their satisfaction and knowledge sharing process in the course. The collected quantitative data were analyzed using statistical analysis including descriptive statistics, exploratory factor analysis and Cronbach's alpha. Our findings indicate that there are different impacts on students' satisfaction and their knowledge sharing process between two learning environments. Resulted findings suggest that if lecturers are able to apply knowledge sharing activities in online learning environment, it is possible to enhance the knowledge sharing process and student's satisfaction. Future implications and suggestions for programs are provided in light of the findings.