Online-only learning during the COVID-19 pandemic. What determines accounting students' engagement?1

Objective: The paper aims to identify the factors that determine accounting students' engagement in online-only learning during the COVID-19 pandemic. Methodology/research approach: The unified theory of acceptance and use of technology (UTAUT) is used as a theoretical lens. Survey responses provided by accounting students participating in online-only courses at Polish universities between May and June 2020 are analyzed, and regression analysis is employed to verify the research hypotheses. Findings: According to our findings, student effort expectancy and performance signifi-cantly and positively influence their engagement in online-only learning. Age is also significant for student engagement, with younger students being more engaged in online-only learning than older ones. Originality/value: The study contributes to the literature on distance learning as it in-vestigates a relatively unexplored group of students in an unprecedented situation. The paper also proposes new measures to capture UTAUT factors. The findings are also relevant for practice. It seems that after the pandemic, online learning will continue to be used and ensuring student engagement will become more relevant than technological issues, already mastered by both sides of the educational process. © 2022 Stowarzyszenie Księgowych w Polsce.

The role of integrated reporting in communicating adherence to stakeholder capitalism principles during the COVID-19 pandemic

Purpose Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for shareholders. This paper aims to explore whether and how business organisations have applied stakeholder capitalism principles (SCPs) during the COVID-19 pandemic and how these efforts were communicated in integrated reports. Design/methodology/approach This study is based on the content analysis of the text extracted from the integrated reports of 22 companies categorised as excellent in the 2020 EY Excellence in Integrated Reporting Award 2020. The research material consisted of paragraphs that reflected how the company observed the SCPs in practice. Findings The stakeholder responsibility principle was the most represented by the examined companies, followed by the principles of continuous creation, stakeholder engagement and stakeholder cooperation. The COVID-19 pandemic has propelled the necessity of implementing innovative solutions to counteract the virus's spread. It has also spurred the need for two-way digitalised communication between the executives and stakeholders. The new situation also required collaborative approaches in the forms of partnerships, joint initiatives and programmes to ensure employee safety and help communities recover from the social and economic impacts of the pandemic. Originality/value This study links SC with integrated reporting (IR) and contributes to the literature by providing new insights into how SCPs have been applied during the COVID-19 pandemic. This discussion suggests that whereas these principles determine how the companies must act to satisfy stakeholders expectations, integrating reporting may help develop a report that is stakeholder-oriented and which responds to their information needs.

Distance learning during the COVID-19 pandemic: students' communication and collaboration and the role of social media

COVID-19 has led to an increase in the use of distance learning and social media for educational and communication purposes. The paper aims to investigate the factors that impact communication and collaboration in a distance learning environment in and outside of the virtual classroom during the COVID-19 pandemic and the role of social media in this process. The online survey was used to collect the data and test the research hypotheses. In total, 234 students' answers were analyzed. The study findings indicate that the increasing use of Facebook (FB) for professional purposes improves students' communication and collaboration during distance learning courses. High activity on FB and LinkedIn (LKND) is important for communication with educators. In line with engagement theory, active participation in distance classes and high assessment of the online tools used positively influence the processes of communicating and collaborating among students. The study contributes to the distance learning literature as it adds to our understanding of distance learning in the midst of a pandemic through the lenses of engagement theory. It also has practical implications for all active participants in the educational process.