Strategies for Improving the Utilization of E-Learning in the Teaching and Learning of Accounting in Tertiary Institutions in Anambra State

ABSTRACT


Introduction
The use of Information and Communications Technology (ICT) as a means of improving the efficiency and effectiveness in accounting education is not in doubt. With the introduction of Information and Communications Technology in the teaching and learning processes, there have been changes in the pedagogical facilities and delivery system in the education sector. Ratheeswari (2018) noted that the advent of information and communications technology has given rise to the formulation of new educational objectives which requires innovation and modification in the content, pedagogical method and evaluation strategies. The modification comes with the introduction and utilization of information and communications technology (ICT) gadgets in the teaching and learning processes. Such ICT gadgets include: computers, videoconferencing, electronic mail, audio-visual aids, cyber space, internet and teleconferencing (Sajeev & Mohapatra, 2022). Others include: hypertext, video text, communication satellite, Radio and interactive cable television. All these ICT gadgets could be used for e-learning instruction in the teaching and learning of accounting.
Electronic learning or e-learning can be described as a learning program that makes use of an information network-such as the internet, an intranet (LAN) or extranet (WAN) whether wholly or in part, for course delivery, interaction and/or facilitation (Ratheeswari, 2018). Ja'ashan (2020) also described e-learning as the use of information and communication technologies to enable the access to online learning/teaching resource. It can also be referred to as the use of electronic media and information communication technologies (ICTs) in education. It includes all forms of educational technology in the teaching and learning processes. Hence, it is synonymous with technology enhanced learning (TEL). The e-learning has several benefits when integrated into the teaching and learning processes which include; It could provide access to information with the latest technologies to support professionalism (Besusparienė, Vitunskaitė & Butėnas, 2018). It could enhance the curriculum development design and innovation. It could promote individualized learning (Ghavifekr & Rosdy, 2015). It could also help to engage students' interest and motivation in the learning process. Elearning ensures that students are completely involved as learning takes place together with texts, videos, sounds, collaborative sharing, and interactive graphics (Arkorful & Abaidoo, 2014). Utilizing competencies necessary for effective utilization of e-learning in the teaching and learning of accounting.
This is an open access article under the CC-BY-SA license. e-learning in the teaching and learning process could also be useful in students' social lives. It could also improve the skills required in the world of work which could help to minimize the dissatisfaction of employers of labour. It could also improve students' knowledge in research.
Nevertheless, the use of e-learning in education has its own demerits which among others include that; it could bring about lack of standards for the development and operation of an effective and independent program (Abed, 2019); it could also bring about lack of concentration on the part of the students as they could be attracted to some other applications rather than the subject contents.
Utilization of e-learning in the teaching and learning process, refers to the use of technological media both internet, intranet or extranet in part or whole for instruction delivery to achieve an objective. Since educational institutions in Nigeria are gradually embracing the elearning method of instruction, it is therefore that effective strategies should be developed by the stakeholders in education so as to optimally benefit from the ever changing advances of technology in education sector.
Accounting is a course of study usually offered in tertiary institutions. It is also one of the subjects at the basic and post-basic levels of education. Accounting is an important course that acquaints the recipients with the relevant competencies needed for effective recording and management of financial resources for proper planning and decision making purposes (Obidile, 2021). Enhancing utilization of e-learning in the teaching and learning of accounting in tertiary institutions is important as e-learning allows access to many accounting students who do not enjoy the luxury of studying inside the walls of a university. It provides flexibility in terms of time and space to students (Al-Rawashdeh, Mohammed, Arab, Alara & Al-Rawashdeh, 2021). It presents huge materials seamlessly to accounting students which could help them to be equipped with specific and general knowledge of accounting which helps in the production of accountants. Accountants are vital to the economy as they create integrated reporting and integrated audit, provide and test standards of sustainability of accounting (Yahaya & Onyabe, 2022). They also create business analysis, decision support, due diligence, risk management analysis, anticorruption activities and ensure corporate transparency (Makarenko & Plastun, 2017). It is therefore important that accounting students (future accountants) should be exposed to specific and general knowledge of accounting in tertiary institutions with the aid of e-learning to face the volatile working environment independent of fixed time and place. Tertiary institutions are accredited higher education institutions which learners usually undergo after post-basic education. It includes among others the universities, colleges of education, polytechnics and monotechnics. They are expected to be instrumental in fostering national growth and reducing poverty. According to World Bank (2002), tertiary education is seen as the capstone JOVES Vol 6. No.1 May 2023 p. 111-124 Strategies for Improving the Utilization of E-Learning … (Obidile) 114 of the traditional education pyramid. As the apex of education structure, it is a critical pillar of human development which provides a life-long learning framework for training high-level skilled human capital resources in all spheres of life (Adedeji & Campbell, 2013). The authors maintained that improved tertiary education is necessary for sustainable progress in education sector. Tertiary institutions are expected to create intellectual capacity on which knowledge production and utilization should depend. They are also expected to play the key roles in promoting lifelong learning practices that are necessary for updating knowledge and skills. They could do these functions by carrying out their traditional mode of operations with the aid of technological facilities to enhance their mode of operation.
The term strategy means a well-planned, deliberate and overall course of action to achieve specific objectives. A strategy is a long-term plan of action designed to achieve a particular goal, most often winning (Thompson, Strickland & Grant, 2007). It is the process of developing unique set of activities to achieve a goal. Some of the tertiary institutions in Nigeria have adopted e-learning blended with the traditional face-to-face method of teaching and learning. This adoption was necessary in order to adapt to the technological challenges brought about by the advent of technology in education sector. However, the success of this adaptation could be determined by the level of utilization of technological facilities in education sector. As the utilization of e-learning is not without problems in developing countries like Nigeria. It therefore becomes important that strategies which could enhance the utilization of e-learning be ascertained. Hence the study.
Research Questions: The following research questions guided the study: What are the challenges confronting the utilization of e-learning in the teaching and learning of accounting in tertiary institution; What are the strategies that could be used to enhance the utilization of e-learning in the teaching and learning of accounting in tertiary institutions.
Null Hypotheses: The following null hypotheses were tested at 0.05 level of significance: There is no significant difference in the mean ratings of male and female final year accounting students on the challenges confronting the utilization of e-learning in the teaching and learning of accounting in tertiary institutions. There is no significant difference in the mean ratings of male and female final year accounting students on the strategies that could be used to enhance the utilization of e-learning in the teaching and learning of accounting in tertiary institutions.
Significance of the Study: Findings of the study are of benefit to the administrators of tertiary institutions and the government with regards to the strategies they could utilize to enhance the utilization of e-learning in tertiary institutions. The findings could also serve as a referencematerials for researchers who would conduct a related study.
Review of Literature : Several scholars have described the concept of e-learning. According to JOVES Vol 6. No.1 May 2023 p. 111-124 Strategies for Improving the Utilization of E-Learning …(Obidile) 115 Garrison (2011), e-learning is described as education delivered on the web. This conception shows that e-learning is used to describe all on-line interactions between the instructor and the learners. Sandybayev (2020) also described e-learning as a wide set of applications and processes, such as Web-based learning, computer-based learning, virtual classrooms, and digital collaboration. In their conception, e-learning includes the delivery of contents via internet, intranet/extranet, audio and videotape, satellite broadcast and interactive TV.
Furthermore, Levina et al. (2017) maintained that e-learning has evolved from a fully-online course to the use of technology to deliver courses independent of fixed time and place. In another instance, e-learning is described as a computer-based education delivers over the intranet and/or internet (Aboderin, 2015). In the same vein, Samsuri, Nadzri and Rom (2014)  According to Chitra and Raj (2018), there are different types of E-Learning which include: Text Driven (the content is simple and includes text, graphics, audio and test questions); Interactive (this is very similar to a text driven but there is a greater use of visuals in graphics, charts and diagrams); Simulation (this is highly interactive and relies heavily upon graphics, video, audio, gasification and 3D components). Also, Al-Atabi and Al-Noori (2020) (2021) stated that the adoption of e-learning provides the students the much flexibility of time and place of delivery. E-learning increases learning effectiveness and information retention (Selim, 2007). Gautam and Tiwari (2016) noted that the asynchronous learning permits each student to study at his own pace and speed. This increases satisfaction and decreases stress as opined by some scholars such as: Algahtani (2011) E-learning in higher institutions could also; enhance the efficacy of knowledge through ease of access to a huge amount of information, offer opportunities for learning to a large number of learners without need for many buildings (cost effective), enhance individualized instruction, among others. Although there are numerous benefits of e-learning, it also has its own demerits which include; lack of physical interaction, proctor concerns, plagiarism issues, practical content study issues, high cost of data, lack of student's interaction and lack of motivation (Arkorful & Abaidoo, 2014;Raspopovic, Cvetanovic, Medan & Ljubojevic, 2017).
Factors to be considered for effective integration of e-Learning: In education sector in Nigeria, there are several factors that need to be considered for effective integration of e-learning as observed by the researcher. They include but not limited to type of technology, nature of the curriculum, mode of delivery, administrative issues and competency framework.
Type of technology: The basic ICT infrastructural facilities are needed for educational institutions to be IT-driven. Every lecture classroom is expected to acquire the necessary physical facilities in information communication technology such as computer system, telecommunication system and multimedia system (Simin, Thanusha, Logeswary & Annreetha, 2022), projector, whiteboards, satellite, broadband links, DVD and computers (Nwokolo, Allu & Rabiu, 2017), computer hardware which includes micro-processes, storage devices, input devices (Anowor, 2010). However, in some higher education institutions, such facilities are not adequate and this affects effective the integration of e-learning in the teaching and learning processes.
Nature of the curriculum: For effective integration of e-learning in Nigerian education sector, the curricula should be re-designed to accommodate the global educational challenges that meet the societal needs. Most curricula used by higher education institutions in Nigeria are yet to meet this criterion. Faculty and administrators of education institutions are worried about course quality (Schwanenberger, Dereshiwsky & Sujo-Montes, 2021). It is therefore important that, the existing curricula should be reviewed to accommodate the global educational challenges, define learning material for every activity, select appropriate assessment models, and identify skills and other requirements for access.

Mode of delivery: For effective delivery of e-learning instruction, there is need for technical
advice and support to be readily available for users; the higher institution IT infrastructural facilities should also be available, adequate and capable of providing the necessary services at any time. As Rahrouh, Taleb and Mohamed (2018) noted that instructors require different kinds of support which include pedagogical support, technical support and the support from the management for effective delivery of instruction with technology. This is important as the development and designing of e-learning courses have several challenges than teaching in traditional classroom environment.
Administrative Issues: Since the management should provide conditions that are needed, such Vol 6. No.1 May 2023 p. 111-124 Strategies for Improving the Utilization of E-Learning …(Obidile) 118 as ICT policy, incentives and resources, their commitment and interest in modern technologies application at every level is a critical factor for successful implementation of e-learning (Huang & Chiu, 2015). They should also provide support which may include; provision of incentives to Hence, adoption of e-learning could be a challenging task for both instructors and learners alike. It is therefore important that strategies be mapped out to enhance its utilization.

Method
The study used a survey research design. A survey research design obtains information that describes the existing phenomenon by asking the respondents about their perception, attitudes and values (Nworgu 2006). This study is carried out in tertiary institutions in Anambra State. Tertiary institutions were selected because majority of the students are tech-savvy. The population of the study consisted of all the final year accounting students from tertiary institutions in the State. A total of 116 students comprising of 62 males and 54 females accounting students were used. Census survey was carried out. The instrument used to collect data was the questionnaire, titled 'Strategies for improving the utilization of e-learning in the teaching and learning of accounting in tertiary institutions'. The instrument was developed by the researchers after extensive review of literature.
Drafts of the questionnaire were given along with the purpose of the study and research questions to three experts from Nnamdi Azikiwe University, Awka. They were requested to assess the questionnaire with regards to the adequacy of the items and their relatedness to the research.
Their inputs led to certain modifications such as removal and addition of some items in the final production of the instrument. To test for the reliability of the instrument, fifteen copies of the instrument were administered to accounting students in tertiary institutions in Delta State who were not part of the population. Cronbach Alpha's method was used to determine the reliability of the instrument and the reliability coefficient of 0.76 was obtained. Each of the items was assigned five responses of strongly agree (5), Agree (4), undecided (3), disagree (2) and strongly disagree (1).
Data for the study were collected by the researchers with the help of three research assistants. A total of one hundred and sixteen copies of the questionnaire were distributed and ninety-eight copies were duly filled, collected and used for the study. Data collected were analysed using mean and standard deviation. Mean scores were used to answer the research questions while the standard deviation scores were used to ascertain the closeness or otherwise of the respondents' responses.
Decision rules for this study were established at any mean of above 3.00 (positive), at 3.00 (undecided), below 3.00 (negative). The null hypothesis was rejected when the z-calculated was greater than the z-critical but when otherwise, the null hypothesis was not rejected. Adequate possession of ICT knowledge and skills by users were strategies for improving the utilization of e-learning in tertiary institutions in Anambra State. This is in agreement with the study of Tauhidah, Jayanti, Rahmasiwi, Pamungkas and Saifulloh (2021) which found that technological and internet infrastructure advancement, stable internet network procurement, continuous evaluation and free internet quota could greatly improve the utilization of e-learning in schools. In the same vein Encarnacion, Galang and Hallar (2021) found that prompt technical support,

Result and Discussion
workshop and training and mechanism to evaluate the authenticity of students' course projects, quizzes and assignments could enhance the utilization of e-learning. Also, finding from null hypothesis two revealed that there is no significant difference in the mean ratings of male and female final year accounting students on the strategies for improving the utilization of e-learning in tertiary institutions in Anambra State.

Conclusion
It is evident from the foregoing discussion that Information and communication technology is a force that has changed many sectors including the education sector. It is also clear that there are a lot of challenges confronting the utilization of e-learning in tertiary institutions. It is therefore imperative that those challenges be eradicated or minimized using the strategies ascertained in the present study and other studies. Based on the findings of the study, the following recommendations were made: Administrators of tertiary institutions should pragmatically seek for more funds for the provision of ICT gadgets from non-governmental organizations and philanthropists. Accreditation bodies like Nigeria Universities Commission (NUC) should provide and enforce clear guidelines for e-learning delivery in order to maintain standard. Individual effort should be made by the accounting teachers and their students to acquire ICT competencies necessary for effective utilization of e-learning in the teaching and learning of accounting. Curriculum planners should constantly review the accounting curriculum to accommodate recent development in technology.
The school authorities should provide adequate time to train the accounting students and their teachers on ICT competencies required for effective utilization of e-learning instruction.