Digital vs. Face-to-Face learning in Accounting education: Analyzing student preferences and academic outcomes in an Eastern Cape University

Abstract

This study investigates the effectiveness of digital versus face-to-face learning in accounting education at a South African university. The purpose is to explore how preferences, experiences, and academic outcomes of students vary between these two teaching methods, focusing on engagement, comprehension, and performance. A qualitative research design was used, employing semi-structured interviews with accounting students to take diverse perspectives on learning effectiveness and adaptability. The findings indicate that while online learning offers significant flexibility and encourages self-directed learning, many students faced challenges, such as limited digital literacy, inconsistent internet access, and reduced interpersonal interaction. On the other hand, face-to-face instruction promoted stronger social connections and provided immediate feedback, but it lacked the convenience and autonomy that online platforms offered. The study recommends adopting a blended learning model that combines online and traditional methods, supported by enhanced digital infrastructure, targeted training, and ongoing student support. This research contributes to the growing body of knowledge on technology-enhanced learning by offering empirical insights from a developing country context. It highlights how socio-economic inequalities affect online learning outcomes and emphasizes the need for inclusive and context-sensitive teaching strategies to ensure equitable and effective accounting education in the digital age.