Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study
Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study

Summary/Abstract: This research aims to explore blended learning (basic requirements and knowledge)and accounting students’ success after COVID-19 among graduating studentsin Oman. Furthermore, this study examines how blended learning (BL) effectivenessacts as a mediator between the BL basic requirements and the success ofaccounting students, as well as between the BL basic knowledge and the successof accounting students. A quantitative research methodology was employed tocollect data for this study, using a questionnaire distributed through WhatsAppand email to students attending various universities in the Sultanate of Oman. Followingthat, the researcher analyzed the data using partial least squares structuralequation modeling (PLS-SEM). The study found that the BL basic requirementshave a positive impact on accounting students’ success. It also showed that BLbasic knowledge has no significant relation to accounting students’ success afterCOVID-19. The findings also show that there is a mediating effect of BL effectivenessbetween BL basic requirements and accounting students’ success afterCOVID-19. Limited generalizability exists because the respondents were restrictedto Oman. Future research could expand the sample by including participants enrolledin non-accounting courses. The study highlights the importance of deliveringboth online and face-to-face learning and a range of online activities. This studyemphasizes how students engage with and participate in a BL accounting course.

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