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Exploring the Nexus of Distance Learning Satisfaction: Perspectives from Accounting Students in Serbian Public Universities During the Pandemic

Author

Listed:
  • Aleksandra Fedajev

    (University of Belgrade)

  • Dejan Jovanović

    (University of Kragujevac)

  • Marina Janković-Perić

    (Western Serbia Academy of Applied Studies)

  • Magdalena Radulescu

    (University of Pitesti
    University Lucian Blaga of Sibiu
    Azerbaijan State University of Economics (UNEC))

Abstract

Amid the COVID-19 pandemic, teachers globally transitioned to distance learning, presenting significant challenges, particularly in developing countries. In that sense, the study investigates the usefulness and satisfaction (US) of distance learning (DL) among accounting students in Serbian public universities during the COVID-19 pandemic. The research focuses on three key factors affecting perceived US derived from existing literature, including teaching process quality (TPQ), technical qualities of distance learning platforms (TQ), and compatibility with social and pandemic conditions (CSPC). The developed theoretical model is predominantly based on the user satisfaction model. Data from 373 surveyed students, gathered through a validated questionnaire, underwent analysis using the partial least squares structural equation model (PLS-SEM). Results reveal that CSPC and TPQ significantly impact the US, whereas TQ has a minor and statistically insignificant effect. The R2 value indicates these three constructs explain a significant portion of the variance for the US, with moderate effects of CSPC and TPQ and a small effect of TQ, indicated by f2 values. Moreover, the model is found to be significantly predictive, according to the Q2 value. Besides theoretical implications, the study suggests important practical implications for university management, emphasizing regular student surveys, continuous improvement of DL systems, and effective and continuous teacher training as the vital measures for enhancing teaching quality. Improving TPQ and TQ also impacts the Serbian economy by fostering workforce development, enhancing digital transformation, stimulating telecommunication industry growth, driving digital information sector development, attracting investment and innovation, boosting global competitiveness, and promoting lifelong learning.

Suggested Citation

  • Aleksandra Fedajev & Dejan Jovanović & Marina Janković-Perić & Magdalena Radulescu, 2025. "Exploring the Nexus of Distance Learning Satisfaction: Perspectives from Accounting Students in Serbian Public Universities During the Pandemic," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 4465-4495, March.
    • Handle: RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02138-x
    DOI: 10.1007/s13132-024-02138-x
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    More about this item

    Keywords

    Distance learning; Pandemic; Usefulness; Satisfaction; PLS-SEM;
    All these keywords.

    JEL classification:

    • A20 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - General
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

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