Investigating Teachers' Transition From Traditional to Online: A Case Study on Accounting Teacher Perspectives


  • Anne Pathiranage Stockholm University
  • Thashmee Karunaratne



Online education, Accounting teachers, Online transition, Teachers’ perspective, Transactional distance, Covid-19


The COVID-19 pandemic has significantly impacted online education, increasingly converting traditional classrooms to fully online platforms.  Consequently, a progressing country in the global south, Sri Lanka, has undergone a challenging period during this transition due to various social, economic, and cultural influences. Focusing on the rapid change within Higher Education in Sri Lanka, this paper aims to empirically investigate teachers’ perceptions of online education provisions and challenges during the pandemic that can be utilised for effective and efficient technology-enhanced learning. The study was based on a thematic analysis of interview data from eight teachers in the subject area of accounting. Their experience regarding the transition from the traditional classroom to online education is captured under four main themes, students’ behaviour in the online setting, teachers' approach to handling the online environment, institutional support, and teachers’ perceived effectiveness of online education. The identified experiences are utilised to benefit future online teaching and learning of accounting in an effective and efficient, technologically enhanced environment.