KORESPODENSI : THE CONTINGENT E-LEARNING MODEL : EFFECTIVE COMMUNICATION ON ACCOUNTING EDUCATION IN THE NEW NORMAL ERA (CASE STUDY IN ACCOUNTING DEPARTMENT)

Abstract

Purpose: The purpose of this research article is to examine aspects of structural contingent variables from the users side and the providers side of e-learning in accounting education. To explore and to develop insights on how it can be applied to the changing ways of communication of today in the new normal era. Design/methodology/approach: We conducted research on e learning users through 359 (three hundred and fifty nine) students in the accounting department. By using path analysis to obtain measurement results from 2 (two) structural equations. Findings: From the expectations of students as users of e-contingent learning, it showed, first, the significance of engagement within regulatory compliance as the only one aspect that can be used as an antecedent to predict the implementation of the contingent e-learning. Second, aspects namely relevant learning teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Meanwhile for the implementation of contingent e-learning towards effectiveness learning outcomes, showed there was no directly relationship. Originality: This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Where effective communication leads to the achievement of effective learning outcomes is explained by the contingent theory as technology role for contingent e-learning model for accounting education in the accounting department.