Assessing the self-efficacy of accounting professors from universities and colleges within the city of Manila in relation to the transition to online distance learning due to COVID-19 pandemic

• Main Authors: Burgos, Kashmir Jansen Oba, Perez, Mikaelle Angelica Banares, Robellon, Janne Emile, Valero, Ma. Samantha San Juan
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Accounting teachers—Rating of; Teacher effectiveness; Web-based instruction; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/38; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1077&context=etdb_acc
• Institution: De La Salle University

The COVID-19 pandemic has disrupted most, if not all, industries worldwide, including the education industry. The challenges brought about by the COVID-19 crisis forced the shift from face-to-face to online learning. The sudden transition created a new understanding and teaching environment. The research aims to assess how online distance learning affects the self-efficacy of accounting professors in adjusting to the changes brought about by the COVID-19 pandemic. An online survey questionnaire was utilized to collect data from accounting professors from the seven universities in Manila that fielded more than 25 examinees during the December 2021 CPA Licensure Examination (CPALE), especially those teachers who were teaching before COVID-19 pandemic restrictions were imposed, and are still currently teaching. The data gathered was further analyzed using descriptive statistics and polynomial regression. The results show that technological skills significantly positively affect student engagement and classroom management. The comparison between teaching pre-pandemic and during the pandemic showed a positive impact on instructors’ views on teaching. Communication skills impacted all three self-efficacies, with positive effects on student engagement and classroom management and negative ones on instructional strategies. A positive impact on communication skills implies that accounting professors can convince students that they can achieve work and encourage them to participate more in discussions. The negative impact on classroom management of teaching skills suggests that dictating the pace of the discussion will make it more difficult for students to participate. The significant impact of online distance learning on teachers’ self-efficacy has its implications but further research would be necessary to determine what best serves teachers in the context of teaching in the new set-up.