A Comparative Analysis of student Scores in Managerial Accounting Course in the COVID-19 Situation
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Abstract
The coronavirus disease (COVID-19) has forced educational institutions from traditional on-site to online teaching and learning. The purpose of this study was to compare the average scores of students in the management accounting course at Rangsit University during COVID-19. Retrospective research was conducted. The population came from the student scores in the Management Accounting course for 4 semesters were semester 2 of the academic year 2019-2020, semester 1, semester 2 of the academic year 2020-2021, and semester 1 of the academic year 2021-2022, called Term 1, 2, 3, and 4, respectively, with 331, 304, 299, and 306 students, respectively. The statistics used were the normality test, the mean test with one-way analysis of variance and the Least Significant Difference (LSD) test; and the median test with the Krascal-Wallis test and the Mann-Whitney U test. The results showed that when switching from mixed on-site and online classroom in Term 1 to online teaching in Term 2, the mean (median value) was statistically significantly lower (p-value < 0.05) and had risen to close to Term 1 in Term 3 and Term 4. The teaching staffs still need to improve teaching and make students interested in participating (student engagement) in order to have better learning outcomes that are not different from classroom learning.
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