Bridging Perceptions and Knowledge Acquisition in Accounting: A Comparative Analysis of Learning Methods

The perception that students have towards accounting contributes significantly to whether they will learn and acquire accounting skills or not. This study investigates the relationship between students' perception of accounting and learning in the presence of a comparative environment involving traditional and blended learning environments. A survey questionnaire was administered to both groups of students in a Greek university and asked them to report demographic information, attitudes toward accounting, and self-assessed ability to perform main accounting functions. To assess learning outcomes, knowledge and skills tests were administered at the beginning and the end of the semester to both the traditional and blended learning groups. The findings show that blended learning students had better scores and perceived accounting as more applicable to their future careers and are more assured that they will be able to apply accounting concepts. They are more assured of performing accounting tasks than students who are not undertaking the blended learning environment. Blended learning also reduces perceived difficulty, which enhances the fun involved in learning. This study contributes to the new emerging literature in accounting education through the illustration of the impact of modes of instruction on students' knowledge acquisition. The findings illustrate that blended learning raises engagement and skill building, which reinforces its increasing adoption in accounting classes.