Work

The impact of the COVID-19 pandemic on accounting education: evidence from Puerto Rico

Year: 2025
Type: article
Study design: Observational Study
Abstract: This paper examines the effects of the COVID-19 pandemic on teaching practices in undergraduate accounting courses in Puerto Rico (PR). We are unaware of any prior academic study examining this topic in PR. To fill this gap, we conducted two surveys, one before the pandemic (2019) and another during the pandemic (2021), with 44 and 46 respondents, respectively. The primary teaching practice that changed in PR was integrating technology and the increased use of online learning platforms such as Moodle, Blackboard, and Canvas. Our results suggest that teaching practices adapted successfully to the pandemic. Accounting programs in PR higher education institutions now offer hybrid, 100% online, and in-person courses.
Language: English
Subfield: Accounting
Open Access status: diamond
OpenAlex ID: W4411336477
FWCI: 2.751
Cites: 12
Cited by: 1
Related to: 10