EXPLORING THE CORRELATIONS BETWEEN INDIVIDUAL CHARACTERISTICS AND LEARNING OUTCOMES: AN EMPIRICAL STUDY IN FINANCIAL ACCOUNTING

Authors

  • Chara Kottara Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Dimitra Kavalieraki-Foka Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Sofia Asonitou Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Dimitrios Drosos Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Fragiskos K. Gonidakis Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Maria Sofia Georgopoulou Department of Informatics and Computer Engineering, University of West Attica, Greece
  • Theodoros Anagnostopoulos Department of Business Administration, University of the Aegean, Chios, Greece

DOI:

https://doi.org/10.46827/ejes.v12i8.6112

Keywords:

individual characteristics, learning outcomes, correlations, predisposition, digital literacy, attendance, self-efficacy, financial accounting

Abstract

Introductory accounting courses are vital for students who aspire to become professional accountants or will work in other fields that make use of accounting information. Accounting is taught in several universities, while today there is a strong need to upgrade and redefine curricula, intending to connect with the labor market and the modern accounting profession. Accounting professors are trying to incorporate new teaching approaches, such as blended learning, into undergraduate and graduate courses in order to provide advanced accounting knowledge, which helps students develop useful skills both in the performance of their duties and in the business decision-making process. The primary purpose of this research is to examine the individual characteristics that govern students and how these may influence their learning outcomes in an undergraduate accounting course in Greece. A comparison was made between traditional teaching (control group) and the blended learning approach (experimental class). The research has a quasi-experimental and quantitative methodological design, conducting statistical tests and identifying significant correlations. Its contribution lies at four levels: i) identifying research gaps, ii) enhancing methodological design, iii) strengthening the theoretical framework, and iv) informing about practical implications. The findings provide important insights that assist the academic and scientific community in emerging new perspectives, with more student-centered pedagogical approaches that help upgrade higher accounting education.

 

Article visualizations:

Hit counter

Author Biographies

  • Chara Kottara, Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece

    Dr. Chara Kottara is Economist – Accountant A’ Class. She is Fulltime Lecturer, Dpt. of Business Administration, University of West Attica, Greece. She holds PhD in Social Sciences with a specialization in Economics, Management and Accounting. She has a Pedagogical qualification and specialization in Special Education. She holds certification from the National Organization for the Certification of Qualifications and Professional Guidance. Her main research interests include Accounting and Finance, Technology, University Pedagogy, E-learning, Blended Learning and Sustainable Development.

  • Dimitra Kavalieraki-Foka, Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece

    Dimitra Kavalieraki-Foka is Economist – Accountant’ Class (PhDc, MBA, BA) and PhD candidate, Dpt. of Business Administration, University of West Attica, Greece. She is an advocate of sustainable development and a coordinator of volunteer efforts and philanthropic initiatives.

  • Sofia Asonitou, Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece

    Dr. Sofia Asonitou is a Professor of Accounting Education at the University of West Attica. Sofia Asonitou studied Economics at the National and Kapodistrian University of Athens. She obtained a Master's in Industrial Location and Development from Solvay – VUB Vrije Universiteit Brussels, Belgium and a Master's in Business Administration from the same University. Sofia holds a PhD in accounting education from Sheffield Hallam University, UK. Her research interests are in Accounting Education, the development of professional skills of accountants, the interconnection of higher education and the labour market, new teaching methods, educational reforms, and continuing professional development of accountants in the private and the public sector. Her teaching interests are in Management Accounting and Financial Statement Analysis. She has published in international journals, "The International Journal of Management Education, "Accounting Education", and "The International Journal of Sustainability in Higher Education". She has participated in many international conferences, and her studies have received international recognition.

  • Dimitrios Drosos, Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece

    Dr. Dimitrios Drosos is Associate Professor (Business Administration Dept.) at the University of West Attica. He holds a Diploma in Business Administration from the Technological Education Institute of Piraeus – Business School, a Master in Business Administration from Cardiff Metropolitan University – Cardiff School of Management with a major in Management Information Systems and a PhD from the University of Piraeus, Computer Science Department. He has presented a number of papers at national and international level conferences. He has also authored numerous publications in national and international journals. His principal research interests are in the area of Management Information System, E–Business, Multicriteria Analysis, Customer Satisfaction, and Total Quality Management. During the last years, he has been involved in various projects related to E - E-Business, Business Strategy, Re engineering, Planning, Management and Implementation of IT projects. He has worked for several years as a Director and Project Manager in multinational companies in Greece. From 2009 to 2015, he was a member of the Board of the Hellenic Operational Research Society (HELORS).

  • Fragiskos K. Gonidakis, Department of Business Administration, University of West Attica, Athens, Greece 2Department of Informatics and Computer Engineering, University of West Attica, Greece

    Dr. Fragiskos Gonidakis holds a PhD in "Risk Disclosure through Corporate Reports - Listed Companies on the Athens Stock Exchange." He is a Certified Internal Auditor (CICA, CCS) and a member of the Global Institute of Internal Auditors. His research interests include risk management, auditing, accounting, and corporate governance.

  • Maria Sofia Georgopoulou, Department of Informatics and Computer Engineering, University of West Attica, Greece

    Maria Sofia Georgopoulou is a PhD student of Dpt. of Informatics and Computer Engineering, University of West Attica. Maria Sofia Georgopoulou studied Philosophy, Pedagogy and Psychology at the National and Kapodistrian University of Athens. She obtained a Master's in Theory, Praxis and Evaluation of Educators’ Work: Educational Design and Teaching from the same University. Her main research interests are in Pedagogy, Education, Digital Humanities, Literacy, Critical Approach, Bridging Formal – Non-Formal – Informal Learning. She has published in international journals and participated in many international conferences.

  • Theodoros Anagnostopoulos, Department of Business Administration, University of the Aegean, Chios, Greece

    Dr. Theodoros Anagnostopoulos is an Assistant Professor in the Department of Business Administration at the University of the Aegean. He earned his second Bachelor of Science degree in Informatics from the Department of Informatics at the Athens University of Economics and Business in 2001. Following this, he obtained his Master of Science in Information Systems from the same institution in 2002. Dr. Anagnostopoulos completed his Ph.D. in Pervasive Computing at the National and Kapodistrian University of Athens, within the Department of Informatics and Telecommunications, in 2012. From 2012 to 2014, he served as a Postdoctoral Research Associate at the Technical Educational Institute of Athens, focusing on Distributed Computing and Surveillance Systems. Subsequently, from 2014 to 2015, he held a Postdoctoral Research Associate position at ITMO University in Russia, where he specialized in Smart Cities and the Internet of Things (IoT). Dr. Anagnostopoulos is passionate about addressing research and innovation challenges in the fields of the Internet of Things, Artificial Intelligence, Cyborg Intelligence, and Smart Cities. His work aims to contribute to the advancement of these dynamic areas, fostering the development of intelligent systems that enhance urban living and connectivity.

References

Adams, D., Mabel, H. J. T., Sumintono, B., & Oh, S. P. (2020). Blended learning engagement in higher education institutions: A differential item functioning analysis of students’ backgrounds. Malaysian Journal of Learning & Instruction, 17(1), 133-158. https://doi.org/10.32890/mjli2020.17.1.6

AICPA. (2021). AICPA Mission and History. Retrieved from https://www.aicpa.org/about/missionandhistory.html

Anthony, B., Kamaludin, A., Romli, A., Raffei, A. F. M., Phon, D. N. A. E., Abdullah, A., & Ming, G. L. (2022). Blended learning adoption and implementation in higher education: A theoretical and systematic review. Technology, Knowledge and Learning, 27, 531-578. https://doi.org/10.1007/s10758-020-09477-z

Anthonysamy, L., Koo, A. C., & Hew, S. H. (2020). Self-regulated learning strategies and non-academic outcomes in higher education blended learning environments: A one-decade review. Education and Information Technologies, 25, 3677-3704. https://doi.org/10.1007/s10639-020-10134-2

Asonitou, S., Kottara, C., Duan, S., & Yuan, L. (2020). A comparative approach of E-learning accounting programs in Greece and China. In: A., Kavoura, E., Kefallonitis, P., Theodoridis (Eds.), Strategic Innovative Marketing and Tourism: 8th ICSIMAT, Northern Aegean, Greece, 2019 (pp. 205-214). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-36126-6_23

Awayiga, J. Y., Onumah, J. M., & Tsamenyi, M. (2014). Knowledge and skills development of accounting graduates: The perceptions of graduates and employers in Ghana. In: K., Watty, B., Jackling, & R. M. S., Wilson, Personal Transferable Skills in Accounting Education (pp. 137-156). Routledge. https://doi.org/10.1080/09639280902903523

Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215. https://doi.org/10.1037/0033-295X.84.2.191

Baragash, R. S., & Al-Samarraie, H. (2018). Blended learning: Investigating the influence of engagement in multiple learning delivery modes on students’ performance. Telematics and Informatics, 35(7), 2082- 2098. https://doi.org/10.1016/j.tele.2018.07.010

Beatson, N., de Lange, P., Tharapos, M., O'Connell, B., Smith, J., Scott, S., & Greatbanks, R. (2024). An examination of self‐efficacy and sense of belonging on accounting student achievement. Accounting & Finance, 64(1), 723-738. https://doi.org/10.1111/acfi.13160

Beatson, N. J., Sithole, S. T., de Lange, P., O’Connell, B., & Smith, J. K. (2025). Sources of self-efficacy beliefs in learning accounting: does gender matter? Journal of International Education in Business, 18(2). https://doi.org/10.1108/JIEB-02-2024-0014

Bupo, G. O. (2019). Effects of blended learning approach on business education students’ academic achievement and retention in financial accounting in universities in Rivers State. PhD Dissertation, Department of Technology and Vocational Education, Nnamdi Azikiwe University, Awka.

Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), pp. 274–303. https://doi.org/10.1080/09639284.2019.1586552

Chen, T. T. Y. (2013). ‘A comparative study of what accounting employers in the United States and Hong Kong expect: implications for curriculum and pedagogical design. Global Perspectives on Accounting Education, 10, pp. 123–134.

Cheng, P., & Ding, R. (2021). The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university. Journal of Accounting Education, 54(9). https://doi.org/10.1016/j.jaccedu.2020.100699

Choo, J., Bakir, N., Scagnoli, N. I., Ju, B., & Tong, X. (2020). Using the Community of Inquiry framework to understand students’ learning experience in online undergraduate business courses. TechTrends, 64, 172-181. https://doi.org/10.1007/s11528-019-00444-9

Duff, A., Hancock, P., & Marriott, N. (2020). The role and impact of professional accountancy associations on accounting education research: An international study. The British Accounting Review, 52(5), 100829. https://doi.org/10.1016/j.bar.2019.03.004

Durso, S. D. O., & Cunha, J. V. A. D. (2018). Determinant factors for undergraduate student’s dropout in an accounting studies department of a Brazilian public university. Educação em Revista, 34. https://doi.org/10.1590/0102-4698186332

Dewi, A. C. (2024). Adapting Alternative Learning Resources to Diverse Learning Styles in Accounting Education for Adult Leaners. Jurnal Pendidikan Ekonomi dan Kewirausahaan, 8(3), 1095-1108. https://doi.org/10.29408/jpek.v8i3.28451

Drosos, D., Kottara, C., Gkika, E. C., & Ntanos, S. (2025). E-Learning Study from a Business Administration Department in Greece. European Journal of Education Studies, 12(3) pp: 210-230. https://doi.org/10.46827/ejes.v12i3.5868

Everaert, P., Opdecam, E., & Maussen, S. (2017). The relationship between motivation, learning approaches, academic performance and time spent. Accounting Education, 26(1), 78–107. https://doi.org/10.1080/09639284.2016.1274911

Flood, B. (2014). The case for change in accounting education. In: R. M. S., Wilson (Ed.), The Routledge Companion to Accounting Education (pp. 81–101). UK: Routledge.

Georgopoulou, M. S. (2024). The power of synergy: Unlocking the potential of group dynamics through team-building practices in junior high school. European Journal of Education and Pedagogy, 5(2), 12-21.

Georgopoulou, M. S., Troussas, C., Sgouropoulou, C., & Voyiatzis, I. (2024, September). Struggling to Adapt: Exploring the Factors that Hamper the Integration of Innovative Digital Tools in Higher Education Courses. In Novel & Intelligent Digital Systems Conferences (pp. 405-416). Cham: Springer Nature Switzerland.

Grabinski, K., Kędzior, M., & Krasodomska, J. (2015). Blended learning in tertiary accounting education in the CEE region – A Polish perspective. Journal of Accounting and Management Information Systems (JAMIS), 14(2). 378-397.

Jackling, B., & De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education, 18(4–5), pp. 369–385. https://doi.org/10.1080/09639280902719341

Jordan E. E., & Samuels J. A. (2020). Research initiatives in accounting education: Improving learning effectiveness. Issues in Accounting Education, 35(4), 9–24. https://doi.org/10.2308/ISSUES-2020-019

Krasodomska, J., & Godawska, J. (2021). E-learning in accounting education: the influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), 22-41. https://doi.org/10.1080/09639284.2020.1867874

Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., & Franklin, E. (2019). Information technology in the British and Irish undergraduate accounting degrees. Accounting Education, 28(5), pp. 445–464. https://doi.org/10.1080/09639284.2019.1588135

Kottara, C., Asonitou, S., & Kavalieraki-Foka, D. (2025a). A Conceptual Framework for Student Retention in an Advanced Financial Accounting Course: Traditional vs. Blended Learning Environments. Trends in Higher Education, 4(3), 30. https://doi.org/10.3390/higheredu4030030

Kottara, C., Kavalieraki-Foka, D., Gonidakis, F., Asonitou, S., Zaridis, A., & Brinia, V. (2025b). Sustainable Development and Blended Learning in Accounting Education. International Journal of Education Economics and Development, 10. https://doi.org/10.1504/ijeed.2025.10062903

Kottara, C. (2025c). Flipped Classroom in Tertiary Accounting Education. European Journal of Education Studies, 12(3), pp: 193-209. Retrieved from https://oapub.org/edu/index.php/ejes/article/view/5867

Kottara, C. (2025d). The Impact of University Pedagogy. European Journal of Education Studies, 12(3), pp: 231-241. Retrieved from https://oapub.org/edu/index.php/ejes/article/view/5869

Kottara, C., Asonitou, S., Kavalieraki-Foka, D., Georgopoulou, M. S., & Brinia, V. (2025e). Blended Learning in Accounting Education: A Comparative Analysis of Learning Theories. European Journal of Education Studies, 12(1), pp: 153-182. Retrieved from https://oapub.org/edu/index.php/ejes/article/view/5775

Kottara, C., Kavalieraki-Foka, D., & Asonitou, S. (2025f). Bridging Perceptions and Knowledge Acquisition in Accounting: A Comparative Analysis of Learning Methods. International Business Research. Vol. 18, No. 3, June 2025. https://doi.org/10.5539/ibr.v18n3p33.

Kottara, C., Asonitou, S., & Kavalieraki-Foka, D. (2025g). Self-Efficacy in Accounting Education: Evidence from a Greek University. International Business Research. Vol. 18, No. 3, June 2025. https://doi.org/10.5539/ibr.v18n3p1

Lim, Y. M., Cham, T. H., Lee, T. H., Ramalingam, T., & Latha, C. (2019). Employer-employee perceptual differences in job competency: A study of generic skills, knowledge required, and personal qualities for accounting-related entry-level job positions. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(4), 73-83. http://dx.doi.org/10.6007/IJARAFMS/v9-i4/6660

Lin, P., Krishnan, S., & Grace, D. (2013). The effect of experience on perceived communication skills: Comparisons between accounting professionals and students. Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 131-152. https://doi.org/10.1108/S1085-4622(2013)0000014012

Nsor-Ambala, R. (2022). The impact of collaborative learning approaches on assessment outcomes in an accounting theory class. Accounting Education, 31(1),1-38. https://doi.org/10.1080/09639284.2021.1944232

Oluseyi-Sowunmi, O. S., & Samuel, R. E. (2025). Online Learning Innovations in Accounting Education: A Study of Students’ Engagement and Learning Outcome. WSEAS Transactions on Computer Research, 13, 103-115. https://doi.org/10.37394/232018.2025.13.11

Santos, M. R. (2022). Blended Learning Compared to Online Learning in Business, Management, and Accounting Education: A Bibliometric Analysis and Literature Review. In L. Carvalho, N. Teixeira, & P. Pardal (Eds.), Interdisciplinary and Practical Approaches to Managerial Education and Training (pp. 46-55). IGI Global Scientific Publishing. https://doi.org/10.4018/978-1-7998-8239-8.ch003

Simons, K. A., & Riley, T. J. (2014). Communication apprehension in accounting majors: Synthesis of relevant studies, intervention techniques, and directions for future research. Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 1-32. https://doi.org/10.1108/S1085-462220140000015001

Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B., & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers. Accounting Research Journal, 25(1), pp. 41–55. https://doi.org/10.1108/10309611211244519

Vas, R., Weber, C., & Gkoumas, D. (2018). Implementing connectivism by semantic technologies for self-directed learning. International Journal of Manpower, 39(8), 1032-1046. http://dx.doi.org/10.1108/IJM-10-2018-0330

Vo, H. M., Zhu, C., & Diep, N. A. (2017). The effect of blended learning on student performance at course-level in higher education: A meta-analysis. Studies in Educational Evaluation, 53, pp. 17–28. https://doi.org/10.1016/j.stueduc.2017.01.002

Webb, J., & Chaffer, C. (2016). The expectation performance gap in accounting education: A review of generic skills development in UK accounting degrees. Accounting Education, 25(4), pp. 349–367. https://doi.org/10.1080/09639284.2016.1191274

York, T. T., Gibson, C., & Rankin, S. (2015). Defining and measuring academic success. Practical assessment, research & evaluation, 20(5), n5. https://doi.org/10.7275/hz5x-tx03

Downloads

Published

2025-07-05

Issue

Vol. 12 No. 8 (2025)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).