Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study

Khafiya Sultan Al-Wahaibi; Bashayar Badar Al-Amri; Mohammed Muneerali Thottoli

doi:10.31261/IJREL.2025.11.1.04

Опубліковано: 2025-06-30

2025

Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study

Khafiya Sultan Al-Wahaibi

, Bashayar Badar Al-Amri

, Mohammed Muneerali Thottoli

Розділ: Articles

https://doi.org/10.31261/IJREL.2025.11.1.04

Анотація

This research aims to explore blended learning (basic requirements and knowledge) and accounting students’ success after COVID-19 among graduating students in Oman. Furthermore, this study examines how blended learning (BL) effectiveness acts as a mediator between the BL basic requirements and the success of accounting students, as well as between the BL basic knowledge and the success of accounting students. A quantitative research methodology was employed to collect data for this study, using a questionnaire distributed through WhatsApp and email to students attending various universities in the Sultanate of Oman. Following that, the researcher analyzed the data using partial least squares structural equation modeling (PLS-SEM). The study found that the BL basic requirements have a positive impact on accounting students’ success. It also showed that BL basic knowledge has no significant relation to accounting students’ success after COVID-19. The findings also show that there is a mediating effect of BL effectiveness between BL basic requirements and accounting students’ success after COVID-19. Limited generalizability exists because the respondents were restricted to Oman. Future research could expand the sample by including participants enrolled in non-accounting courses. The study highlights the importance of delivering both online and face-to-face learning and a range of online activities. This study emphasizes how students engage with and participate in a BL accounting course.

Завантажити файли

PDF (English)

Правила цитування

Al-Wahaibi, K. S., Al-Amri, B. B., & Thottoli, M. M. (2025). Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study. International Journal of Research in E-Learning, 1–21. https://doi.org/10.31261/IJREL.2025.11.1.04

Цитовано в / Поділитися

Ліцензія

TЦя робота ліцензується відповідно до Creative Commons Attribution-ShareAlike 4.0 International License.

The Copyright Owners of the submitted texts grant the Reader the right to use the pdf documents under the provisions of the Creative Commons 4.0 International License: Attribution-Share-Alike (CC BY SA). The user can copy and redistribute the material in any medium or format and remix, transform, and build upon the material for any purpose.

1. License

The University of Silesia Press provides immediate open access to journal’s content under the Creative Commons BY-SA 4.0 license (http://creativecommons.org/licenses/by-sa/4.0/). Authors who publish with this journal retain all copyrights and agree to the terms of the above-mentioned CC BY-SA 4.0 license.

2. Author’s Warranties

The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author/s.

If the article contains illustrative material (drawings, photos, graphs, maps), the author declares that the said works are of his authorship, they do not infringe the rights of the third party (including personal rights, i.a. the authorization to reproduce physical likeness) and the author holds exclusive proprietary copyrights. The author publishes the above works as part of the article under the licence "Creative Commons Attribution-ShareAlike 4.0 International".

ATTENTION! When the legal situation of the illustrative material has not been determined and the necessary consent has not been granted by the proprietary copyrights holders, the submitted material will not be accepted for editorial process. At the same time the author takes full responsibility for providing false data (this also regards covering the costs incurred by the University of Silesia Press and financial claims of the third party).

3. User Rights

Under the CC BY-SA 4.0 license, the users are free to share (copy, distribute and transmit the contribution) and adapt (remix, transform, and build upon the material) the article for any purpose, provided they attribute the contribution in the manner specified by the author or licensor.

4. Co-Authorship

If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.

I hereby declare that in the event of withdrawal of the text from the publishing process or submitting it to another publisher without agreement from the editorial office, I agree to cover all costs incurred by the University of Silesia in connection with my application.

Посилання

Achen, C. H. (1982). Interpreting and using regression (Vol. 29). Sage
Google Scholar

Adams, D., Tan, M. H. J., & Sumintono, B. (2020). Students’ readiness for blended learning in a leading Malaysian private higher education institution. Interactive Technology and Smart Education, 18(4), 515–534. https://doi.org/10.1108/ITSE-03-2020-0032
Google Scholar

Al Fadda, H. (2019). The Relationship between Self-Regulations and Online Learning in an ESL Blended Learning Context. English Language Teaching, 12(6), 87–93. https://doi.org/10.5539/elt.v12n6p87
Google Scholar

Altbach, P. G., & Knight, J. (2007). The internationalization of higher education: Motivations and realities. Journal of studies in international education, 11(3-4), 290–305. https://doi.org/10.1177/1028315307303
Google Scholar

Anthony, B., Kamaludin, A., Romli, A., Raffei, A. F. M., Phon, D. N. A., Abdullah, A., & Ming, G. L. (2020). Blended learning adoption and implementation in higher education: A theoretical and systematic review. Technology, Knowledge and Learning, 1–48. https://doi.org/10.1007/s10758-020-09477-z
Google Scholar

Asarta, C. J., & Schmidt, J. R. (2020). The effects of online and blended experience on outcomes in a blended learning environment. The Internet and Higher Education, 44, 100708. https://doi.org/10.1016/j.iheduc.2019.100708
Google Scholar

Ballouk, R., Mansour, V., Dalziel, B., McDonald, J., & Hegazi, I. (2022). Medical students’ self-regulation of learning in a blended learning environment: a systematic scoping review. Medical Education Online, 27(1), 2029336. https://doi.org/10.1080/10872981.2022.2029336
Google Scholar

Bordoloi, R., Das, P., & Das, K. (2021). Perception towards online/blended learning at the time of Covid-19 pandemic: an academic analytics in the Indian context. Asian Association of Open Universities Journal., 16(1), pp. 41–60. https://doi.org/10.1108/AAOUJ-09-2020-0079
Google Scholar

Bowden, J. L. H. (2022). Analogues of engagement: Assessing tertiary student engagement in contemporary face-to-face and blended learning contexts. Higher Education Research & Development, 41(4), 997–1012. https://doi.org/10.1080/07294360.2021.1901666
Google Scholar

Chen, J. (2022). Effectiveness of blended learning to develop learner autonomy in a Chinese university translation course. Education and Information Technologies, 1–25. https://doi.org/10.1007/s10639-022-11125-1
Google Scholar

Chowdhury, F. (2019). Blended learning: how to flip the classroom at HEIs in Bangladesh?. Journal of Research in Innovative Teaching & Learning, 13(2), 228–242. https://doi.org/10.1108/JRIT-12-2018-0030
Google Scholar

Dahmash, N. B. (2020). I couldn’t join the session’: Benefits and challenges of blended learning amid Covid-19 from EFL students. International Journal of English Linguistics, 10(5), 221–230. https://doi.org/10.5539/ijel.v10n5p221
Google Scholar

Eliyasni, R., Kenedi, A. K., & Sayer, I. M. (2019). Blended Learning and Project Based Learning: The Method to Improve Students’ Higher Order Thinking Skill (HOTS). Jurnal Iqra’: Kajian Ilmu Pendidikan, 4(2), 231–248. https://doi.org/10.25217/ji.v4i2.549
Google Scholar

Fadhilatunisa, D., Rosidah, R., & Fakhri, M. M. (2020). The effectiveness of the Blended Learning model on the students’critical thinking skills and learning motivation in accounting department. Lentera Pendidikan: Jurnal Ilmu Tarbiyah Dan Keguruan, 23(2), 194–208. https://doi.org/10.242 52/lp.2020v23n2i1
Google Scholar

Fahd, K., Miah, S. J., & Ahmed, K. (2021). Predicting student performance in a blended learning environment using learning management system interaction data. Applied Computing and Informatics. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/ACI-06-2021-0150
Google Scholar

Fisher, R., Perényi, A., & Birdthistle, N. (2021). The positive relationship between flipped and blended learning and student engagement, performance and satisfaction. Active Learning in Higher Education, 22(2), 97–113. https://doi.org/10.1177/1469787418801
Google Scholar

Fortin, A., Viger, C., Deslandes, M., Callimaci, A., & Desforges, P. (2019). Accounting students’ choice of blended learning format and its impact on performance and satisfaction. Accounting Education, 28(4), 353–383. https://doi.org/10.1080/09639284.2019.1586553
Google Scholar

Fray, L., Jaremus, F., Gore, J., Miller, A., & Harris, J. (2022). Under pressure and overlooked: The impact of COVID-19 on teachers in NSW public schools. The Australian Educational Researcher, 1–27. https://doi.org/10.1007/s13384-022-00518-3
Google Scholar

Ghozali, I. (2006), Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Undip, Semarang.
Google Scholar

Ghozali, I. and Latan, H. (2014), Partial Least Square Concepts, Methods and Applications Using the WarpPLS4.0 Program, Universitas Diponegoro, Semarang.
Google Scholar

Gqokonqana, O., Olarewaju, O. M., & Cloete, M. B. (2022). Blended Learning Challenges During COVID-19: A Case of Cost Accounting 2 Students at a Selected South African Higher Education Institution. Research in Social Sciences and Technology, 7(2), 87–107. https://doi.org/10.46303/ressat.2022.11
Google Scholar

Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139–152. https://doi.org/10.2753/MTP1069-6679190202
Google Scholar

Henseler, J., Ringle, C. M., & Sarstedt, M. (2016). Testing measurement invariance of composites using partial least squares. International marketing review, International Marketing Review, 33(3), pp. 405–431. https://doi.org/10.1108/IMR-09-2014-0304
Google Scholar

Herrador-Alcaide, T. C., Hernández-Solís, M., & Hontoria, J. F. (2020). Online learning tools in the era of m-learning: Utility and attitudes in accounting college students. Sustainability, 12(12), 5171. https://doi.org/10.3390/su12125171
Google Scholar

Hill, K., & Fitzgerald, R. (2020). Student perspectives of the impact of COVID-19 on learning. All Ireland Journal of Higher Education, 12(2). http://ojs.aishe.org/index.php/aishe-j/article/view/459
Google Scholar

Hogan, R. P., & Devi, M. (2019). A synchronous pedagogy to improve online student success. International Journal of Online Pedagogy and Course Design (IJOPCD), 9(3), 61–77. DOI: 10.4018/IJOPCD.2019070105
Google Scholar

Hoyle, R.H. ed. (1999), Statistical strategies for small sample research. sage.
Google Scholar

Hrastinski, S. (2019). What do we mean by blended learning?. TechTrends, 63(5), 564–569. https://doi.org/10.1007/s11528-019-00375-5
Google Scholar

Hussein, E., Daoud, S., Alrabaiah, H., & Badawi, R. (2020). Exploring undergraduate students’ attitudes towards emergency online learning during COVID-19: A case from the UAE. Children and youth services review, 119, 105699. https://doi.org/10.1016/j.childyouth.2020.105699
Google Scholar

Kadirbergenovna, B. L. (2022, February). Massive open online course basic requirements for digital educational resources. In Conference Zone (pp. 187–190).
Google Scholar

Kaisara, G., & Bwalya, K. J. (2021). Investigating the E-learning challenges faced by students during COVID-19 in Namibia. International Journal of Higher Education, 10(1), 308–318. https://doi.org/10.5430/ijhe.v10n1p308
Google Scholar

Kamalluarifin, W. F. S. W., Aniza, F. N. F. M., Jayabalan, H., Saufi, M. L. H. M., Bakar, N. A. A., & Karib, S. H. F. (2018). Blended Learning: Satisfaction among Accounting Students in UNITEN KSHAS. Global Business & Management Research, 10(3).
Google Scholar

Karma, I., Darma, I. K., & Santiana, I. (2019). Teaching strategies and technology integration in developing blended learning of applied mathematics subject. International research journal of engineering, IT & scientific research. https://doi.org/10.21744/irjeis.v5n5.726
Google Scholar

Kundu, A., Bej, T., & Nath Dey, K. (2021). Time to Achieve: Implementing blended learning routines in an indian elementary classroom. Journal of Educational Technology Systems, 49(4), 405–431. https://doi.org/10.1177/0047239520984406
Google Scholar

Latan, H. and Ghozali, I. (2015), Partial least squares: Concepts, techniques and application using program SmartPLS 3.0
Google Scholar

Law, K. M., Geng, S., & Li, T. (2019). Student enrollment, motivation and learning performance in a blended learning environment: The mediating effects of social, teaching, and cognitive presence. Computers & Education, 136, 1–12. https://doi.org/10.1016/j.compedu.2019.02.021
Google Scholar

Lin, C. Y., Huang, C. K., & Ko, C. J. (2020). The impact of perceived enjoyment on team effectiveness and individual learning in a blended learning business course: The mediating effect of knowledge sharing. Australasian Journal of Educational Technology, 36(1), 126–141. https://doi.org/10.14742/ajet.4446
Google Scholar

Liu, T., & Zainuddin, S. (2021). Extrinsic and intrinsic motivation towards the online component of blended learning in accounting education: evidence from a Malaysian public university. Quality Assurance in Education, 29(2/3), 293–310. https://doi.org/10.1108/QAE-12-2020-0152
Google Scholar

Lo, C. M., Han, J., Wong, E. S., & Tang, C. C. (2021). Flexible learning with multicomponent blended learning mode for undergraduate chemistry courses in the pandemic of COVID-19. Interactive Technology and Smart Education, 18 (2), pp. 175–188. https://doi.org/10.1108/ITSE-05-2020-0061
Google Scholar

Namyssova, G., Tussupbekova, G., Helmer, J., Malone, K., Mir, A., & Jonbekova, D. (2019). Challenges and benefits of blended learning in higher education. http://nur.nu.edu.kz/handle/ 123456789/4494
Google Scholar

Nopiyanto, Y. E., Sutisyana, A., Raibowo, S., & Yarmani, Y. (2021). Blended learning with jigsaw in increasing interest, motivation, and learning outcomes in sports sociology learning. Kinestetik: Jurnal Ilmiah Pendidikan Jasmani, 5(1), 26–34. https://doi.org/10.33369/jk.v5i1.13905
Google Scholar

Nunnally, J.C. (1978), Psychometric Theory, McGraw-Hill, New York, NY.
Google Scholar

Peng, W. (2019). Construction and application of accounting computerization skills teaching resource database under the background of. Curriculum and Teaching Methodology, 2(1), 1–4. DOI: 10.23977/curtm.2019.21001
Google Scholar

Prinsloo, P., & Van Rooyen, A. A. (2007). Exploring a blended learning approach to improving student success in the teaching of second year accounting. Meditari Accountancy Research, 15(1), pp. 51–69. https://doi.org/10.1108/10222529200700004
Google Scholar

Qian, Y., & Huang, G. (Eds.). (2019). Technology Leadership for Innovation in Higher Education. IGI Global
Google Scholar

Rosenbusch, K. (2020). Technology intervention: rethinking the role of education and faculty in the transformative digital environment. Advances in Developing Human Resources, 22(1), 87–101.
Google Scholar

Russo, A., Warren, L., Neri, L., Herdan, A., & Brickman, K. (2022). Enhancing accounting and finance students’ awareness of transferable skills in an integrated blended learning environment. Accounting Education, 31(1), 67–91. https://doi.org/10.1080/09639284.2021.1961087
Google Scholar

Serrano, D. R., Dea‐Ayuela, M. A., Gonzalez‐Burgos, E., Serrano‐Gil, A., & Lalatsa, A. (2019). Technology‐enhanced learning in higher education: How to enhance student engagement through blended learning. European Journal of Education, 54(2), 273–286. https://doi.org/10.1111/ejed.12330
Google Scholar

Sharma, P. (2010). Blended learning. ELT journal, 64(4), 456–458. doi:10.1093/elt/ccq043
Google Scholar

Suweken, G., Waluyo, D., & Okassandiari, N. L. (2017). The improvement of students’ conceptual understanding and students’ academic language of mathematics through the implementation of SIOP model. International Research Journal of Management, IT and Social Sciences, 4(4), 58–69. https://sloap.org/journals/index.php/irjmis/article/view/474
Google Scholar

Terblanche, W., Lubbe, I., Papageorgiou, E., & van der Merwe, N. (2023). Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research, 37(1), 35–61. https://doi.org/10.1080/102919 54.2022.2101328
Google Scholar

Thompson, K., Jowallah, R., & Cavanagh, T. B. (2019). “Solve the Big Problems”: Leading Through Strategic Innovation in Blended Teaching and Learning. In Technology leadership for innovation in higher education (pp. 26–48). IGI Global. DOI: 10.4018/978-1-5225-7769-0.ch002
Google Scholar

Van Goidsenhoven, S., Bogdanova, D., Deeva, G., Broucke, S. V., De Weerdt, J., & Snoeck, M. (2020). Predicting student success in a blended learning environment. In Proceedings of the Tenth International Conference on Learning Analytics & Knowledge, 17–25. https://doi.org/10.1145/3375462.3375494
Google Scholar

Varma, A., Mancini, D., Dalela, A. A., & Varma, A. (2022). Online accounting courses: digital loyalty for an inclusive and open society. Journal of Information, Communication and Ethics in Society, (ahead-of-print). https://doi.org/10.1108/JICES-07-2021-0076
Google Scholar

Zhang, J. H., Zou, L. C., Miao, J. J., Zhang, Y. X., Hwang, G. J., & Zhu, Y. (2020). An individualized intervention approach to improving university students’ learning performance and interactive behaviors in a blended learning environment. Interactive Learning Environments, 28(2), 231–245. https://doi.org/10.1080/10494820.2019.1636078
Google Scholar

Zhang, Y. G., & Dang, M. Y. (2020). Understanding essential factors in influencing technology-supported learning: A model toward blended learning success. Journal of Information Technology Education. Research, 19, 489. https://doi.org/10.28945/4597
Google Scholar

Khafiya Sultan Al-Wahaibi

https://orcid.org/0000-0002-8877-2675

Місце роботи:

University of Nizwa, Under Graduate Student, Department of Accounting, Oman Oman

Bashayar Badar Al-Amri

https://orcid.org/0000-0002-7471-4845

Місце роботи:

Under Graduate Student, Department of Accounting, Oman Oman

Mohammed Muneerali Thottoli

muneerali.cs@gmail.com
https://orcid.org/0000-0003-2195-7226

Місце роботи:

RWTH Aachen University, School of Business and Economics, Chair of Management Accounting, Germany Germany

2025
Опубліковано: 2020-07-09

ISSN: 2451-2583

eISSN: 2543-6155

Видавець

Wydawnictwo Uniwersytetu Śląskiego | University of Silesia Press

Ліцензія CC

TЦя робота ліцензується відповідно до Creative Commons Attribution-ShareAlike 4.0 International License.

Надіслати текст

Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study

Анотація

Khafiya Sultan Al-Wahaibi

Bashayar Badar Al-Amri

Mohammed Muneerali Thottoli

Інформація