Comparison of Academic Performance for Management Accounting: Prior and During the Covid-19 Pandemic


  • Raja Adzrin Raja Ahmad
  • Norfizah Othman
  • Nurul Huda Md Yatim
  • Ahmad Marzuki Amiruddin Othman


Academic Performance, COVID-19, Management Accounting, Teaching and Learning.


Pandemic COVID-19 has disrupted most of the industries around the world including the education industry. In ensuring continuous education during the pandemic, online learning provides a platform to bridge the gap. Virtual method of learning provides a whole new experience not only for learners but also for educators. To bring conceptual elasticity, learners need to acquire the skills that are of major importance. Due to the evolving nature of the accounting discipline, as embodied in the curriculum, accounting educators are therefore demanded to change their teaching and assessment practices and to align with the new curriculum. Students also need to adapt to the changing nature of the learning environment where remote learning has become an emergency response of the pandemic. Indirectly, the crisis has amplified inequalities and also provided a unique opportunity to reimagine the traditional model of learning and pedagogical tools. Accordingly, this study examines whether there is any significant difference for students’ performance in Management Accounting pre and during the COVID-19 pandemic. Using a series of t-tests with the performance of students being the dependent variable and the different batches being the main independent variable. Despite the fact that some studies conclude that the pandemic has negatively affected students, the findings of this study indicate the opposite. In fact, the performance of the students has improved. The results of this study are important to accounting academics in the period of post-COVID-19 era as online education could provide a strategic priority to enhance professional skills in the new information and communication technologies learning solutions.