Exploring Factors Influencing Completion Rates in an Online Accounting Course during the COVID-19 Pandemic: The Case of Simplified Accounting for Entrepreneurs

This study investigates factors that influence the completion rates of students in an online accounting course during the COVID-19 pandemic. The study focuses on the online course “Simplified Accounting for Entrepreneurs” offered by the University of the Philippines Open University as a continuing education non-formal course. It aims to explore the interplay among learning engagement, quality of learning materials and activities, assessment of performance, and the availability of learner support services and how they influence the completion rate on the said course. The study employed a quantitative research method analysing feedback from learners enrolled during the 2020-2022 period using end-of-course evaluation questionnaires. Descriptive statistics and Pearson correlation analyses were used to identify trends and relationships among the factors. The findings show a high completion rate during the 2020-2022 period, with an average of 66 per cent. Assessment practices emerged as the strongest factor, particularly in terms of variety and timely feedback. Learning resources were perceived as relevant and up-to-date, with a strong correlation to learning activities. Learning activities were highly rated for fostering critical thinking. Learner support also received positive feedback though the availability of a course coordinator for consultation was noted as an area for improvement. Strong correlations among resources, activities, and assessments highlight the importance of alignment in designing an online course. These findings offer valuable insights for optimising course delivery in online and non-formal education settings, particularly by identifying key design and support factors that sustain learner engagement and completion. The findings offer practical guidance for instructional designers and educators aiming to improve retention and engagement –not just during disruptive events but also in shaping future online learning strategies for non-formal courses.