Volume 12, Issue 6 (June 2025), Pages: 21-34
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Original Research Paper
A comparison of traditional, online, and hybrid learning models in accounting and finance education: Student perceptions and academic outcomes
Author(s):
Raed Awashreh 1, Hisham Al Ghunaimi 2, *, Almi Hassiba 3
Affiliation(s):
1Management Department, A’Sharqiyah University, Ibra, Oman 2Accounting Department, A’Sharqiyah University, Ibra, Oman 3Faculty of Economics and Management Sciences, Badji Mokhtar, Annaba University, Annaba, Algeria
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* Corresponding Author.
Corresponding author's ORCID profile: https://orcid.org/0000-0002-5494-2242
Digital Object Identifier (DOI)
https://doi.org/10.21833/ijaas.2025.06.003
Abstract
This study investigates the learning preferences of undergraduate and postgraduate students in accounting and finance, focusing on the influence of academic level, nationality, and cultural background. A survey of 600 students from Algeria, Egypt, Palestine, and Oman revealed significant differences in learning approaches across these groups. The results show that postgraduate students tend to prefer digital tools and interactive methods, reflecting their greater familiarity with technology, while undergraduate students are more inclined toward traditional face-to-face learning. National and cultural factors were found to play an important role in shaping students’ views on both traditional and digital learning methods. The findings are interpreted through the lenses of differentiated learning theory, blended learning, and the cultural theory of education. This study suggests that educational institutions should consider these diverse preferences when designing curricula, promoting the integration of both traditional and digital approaches. The potential of hybrid learning models to enhance academic performance and student satisfaction is highlighted, supporting the need for more personalized teaching strategies. Future research is recommended to explore regional and subject-specific differences, examine the effects of hybrid learning on student outcomes, and assess how instructors adapt to digital teaching tools.
© 2025 The Authors. Published by IASE.
This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords
Learning preferences, Hybrid learning, Cultural differences, Digital tools, Accounting education
Article history
Received 10 January 2025, Received in revised form 29 April 2025, Accepted 21 May 2025
Acknowledgment
No Acknowledgment.
Compliance with ethical standards
Ethical considerations
The study adhered to ethical guidelines for research involving human participants. All participants were informed about the purpose of the study and provided their voluntary consent before participation. No personally identifiable information was collected, and data were anonymized to ensure confidentiality. The research protocol was reviewed and deemed exempt from formal ethics committee approval due to the non-invasive nature of the survey and the anonymity of responses.
Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.
Citation:
Awashreh R, Al Ghunaimi H, and Hassiba A (2025). A comparison of traditional, online, and hybrid learning models in accounting and finance education: Student perceptions and academic outcomes. International Journal of Advanced and Applied Sciences, 12(6): 21-34
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