The Impact of Cloud Computing on the Development of Accounting Education in Light of the Corona Pandemic

The study aims to evaluate the impact of the experience of using cloud computing on the development of accounting education in the Gulf Cooperation Council countries in light of the Corona pandemic. To achieve this goal, the researchers relied on reviewing previous literature and conducting interviews with a number of accounting professors and students in universities in the Gulf Cooperation Council countries in order to develop a proposed framework for developing accounting education programs using both traditional education and cloud-based education. During the Corona pandemic, educational institutions in the Gulf Cooperation Council countries relied on the interactive learning management system such as Microsoft Teams, Zoom, and Modal. to support the e-learning process, because these systems enable them to interact with their students and meet their needs, which made studying easier. These systems help Students acquire the skill of self-learning, organizing and managing time. In addition, improving the efficiency of the lecturer in managing his time, due to the decrease in the weekly time needed for lecture and preparation, and helping to social distance between students and the lecturer. On the other hand, students suffered from not accepting e-learning due to the difficulty of understanding lectures, and the lack of skills and experience of some professors and students in the field of e-learning due to the familiarity with traditional education. In addition, the professors suffered from the difficulty of evaluating students under this system. Through personal interviews with a number of accounting professors and students in universities in the Gulf Cooperation Council countries, the researchers found that the previous obstacles were at a great level at the beginning of the application of e-learning through cloud computing applications, but the level of these obstacles has decreased over time as professors and students gradually acquired teaching skills at the same time, many technical problems were solved. Despite some advantages achieved through the transition to accounting education based on cloud computing, the Gulf Cooperation Council countries decided to return completely to traditional education. Therefore, the GCC countries should draw on the advantages that have been achieved from e-learning with a return to traditional education and study the possibility of adopting hybrid accounting education. Therefore, the researchers tried to propose a framework for the development of hybrid accounting education programs, based on several basic components that represent the elements of the educational process represented in the material and technological capabilities, the preparation and preparation of human elements (professor, student, technicians and administrators) and the teaching process (commitment to international accounting education standards, the development of accounting curricula and educational aids, And the use of different teaching styles, and the development of methods of evaluating students). © The Author(s), under exclusive license to Springer Nature Switzerland AG 2022.

Assessing the factors that affected the development of cloud-based accounting education and students' academic performance in Oman

Purpose: This study aims to assesses the factors that affected the development of cloud-based accounting education (DCBAE) and students' academic performance at Oman Universities. Design/methodology/approach: In this paper a questionnaire was used to collect data for a sample of students. Partial least squares (PLS) were used to assess the hypotheses and model. Findings: Results indicate that human factors and cultural and social factors have a direct positive effect on the DCBAE and students' academic performance. Practical implications: This study is carried out after five semesters since the beginning of the COVID-19 pandemic. Thus, it can help universities (accounting education in particular) in the Sultanate of Oman know the factors that affect the development of accounting education and adopt policies and strategies that depend on cloud computing in education operations, even after the COVID-19 pandemic. Originality/value: The main contribution of this study is to evaluate the factors that affected the DCBAE and the academic performance of students in the Sultanate of Oman from March 15, 2020 to June 2022, a period that witnessed the application of cloud-based education, either in whole or in part using a questionnaire about the opinions of students. © 2022, Omar Ikbal Tawfik and Hamada Elsaid Elmaasrawy.