Authors: Michail Pazarskis, Grigorios Lazos, Nikolaos Giovanis, Aikaterini Chasiotou

Title: Accounting Education in Greek Higher Education in the Covid Era

Abstract

The purpose of this paper is to investigate the parameters and learning outcomes of teaching in higher education, in the courses related to the subject of accounting. Furthermore, the aim of the work is to highlight the reasons why the teaching of the specific courses is important, for the modern business environment but also for everyday life. From literature review, it appears that teaching in higher education is particularly demanding, and has as a prerequisite the increased professional abilities of teachers, in order to lead to a high level of studies. Effective teaching in general, but especially in the subject of accounting, should incorporate eight basic parameters: the orientation, the structure of the course, the participation of students through their probing questions, the use of modern teaching techniques, the application of theoretical knowledge, the right learning climate in the classroom, the use of time and the evaluation of the educational process. During the field research, with the help of the research tool of the questionnaire, it was studied through a representative sample of students and graduates of accounting and finance departments of the country, whether the teaching of accounting courses in higher education is effective. The research sample consists of 91 participants aged between 18 and 40 years. The survey took place from October 2021 to March 2022. The questionnaire consisted of 19 questions aimed at students and graduates of accounting and finance departments and was sent via the Internet, given the covid-19 pandemic. The main conclusions that emerged from the research are that, the study programs of the university departments are at a very good level, the laboratory courses play a very important role, since they contribute to the consolidation of the theoretical knowledge that has been acquired during the studies, while practical training is particularly important in subjects such as accounting, contributing significantly to a smooth transition to the labor market. Furthermore, given the introduction of distance education due to the pandemic, it was found that, basically, the research participants were not particularly satisfied with the methods adopted in the specific education model, which demonstrates that there is significant room for improvement. Finally, the research showed that, in a significantly large percentage of the participants, they want the introduction of more accounting courses using computerized accounting programs into their study programs, which strengthens the role of laboratory courses, so that the provided accounting knowledge is harmonized with practical followed in modern business accounting environments. The results obtained from this research can be used by accounting and finance departments as a valuable tool, with the aim of their development, in terms of the adopted teaching methodology and the adoption by teachers of modern teaching methods and practices, beyond traditional teaching methods, so that students' participation in the learning process is more active and interactive, with the ultimate goal of their successful integration into the modern demanding business environment of companies and organizations. In addition, research results can be taken into account by academic departments when designing curricula so that they reflect the needs of the ever-evolving subject of accounting.