Emergency Online Accounting Education in a Resource-Constrained South African University: Pedagogical Disruptions, Emotional Costs, and Equity Implications during Covid-19

Authors

DOI:

https://doi.org/10.56059/jl4d.v13i2.1549

Keywords:

accounting education, constructivist learning, digital equity, emergency remote teaching, technology-enabled learning

Abstract

The Covid‑19 pandemic forced higher education institutions to adopt emergency remote teaching, exposing deep pedagogical, emotional, and equity challenges, particularly in resource‑constrained contexts. This study aimed to examine how emergency online teaching shaped undergraduate accounting education at a historically disadvantaged South African university. A qualitative research design was employed, involving focus group interviews with 12 undergraduate accounting students and semi‑structured interviews with six accounting lecturers, and data were analysed thematically using an inductive approach. The findings reveal uneven preparedness between lecturers and students, significant pedagogical disruption, heightened emotional and psychological stress, reliance on informal mentoring practices, and pronounced equity constraints linked to connectivity, learning spaces, and energy instability. Although adaptive strategies and peer‑support networks mitigated some disruptions, they remained uneven and insufficient. The study recommends the development of context‑responsive technology‑enabled learning models that integrate low‑bandwidth pedagogies, structured mentoring systems, flexible assessment practices, and sustained socio‑emotional support to promote equitable and resilient accounting education during and beyond crisis conditions.

Author Biographies

Shibe Sekgota

Shibe Sekgota is a Chartered Accountant (CA (SA)), holds an MCom in Taxation, and is a Senior Lecturer with extensive experience in teaching Taxation and Financial Accounting. Email: Shibe.Sekgota@nwu.ac.za (https://orcid.org/0000-0002-6971-4787)

Lilian Ifunanya Nwosu

Lilian Ifunanya Nwosu is a Professional Accountant, tax practitioner, and Associate Professor in Accounting. Her research interests focus on Accounting Education and Taxation. Email: Lilian.Nwosu@nwu.ac.za (https://orcid.org/0000-0001-8938-8678)

Veronica Molisalife

Veronica Molisalife is a Chartered Accountant (CA (SA)) with an MCom in Accountancy and over nine years of academic experience at the North-West University. Email: Veronica.Molisalife@nwu.ac.za (https://orcid.org/0000-0002-0385-6360)

Calvin Mahlaule, North West University

Calvin Mahlaule is a Professional Accountant and tax practitioner, a Senior Lecturer, and Deputy Director in the School of Accounting Sciences at North-West University. Email: Calvin.Mahlaule@nwu.ac.za (https://orcid.org/0000-0001-8221-5918)

Prince Chukwuneme Enwereji, University of South Africa

Prince Chukwuneme Enwereji is a Financial Management expert, Forensic Analyst, and specialist in Strategy and Entrepreneurship, VUCA, and Foresight. He is an academic with over ten years of experience. Email: chuks25@yorku.ca (https://orcid.org/0000-0002-8129-0825)

Published

2026-07-13

How to Cite

Sekgota, S., Nwosu, L. I., Molisalife, V., Mahlaule, C., & Enwereji, P. C. (2026). Emergency Online Accounting Education in a Resource-Constrained South African University: Pedagogical Disruptions, Emotional Costs, and Equity Implications during Covid-19. Journal of Learning for Development, 13(2), 328–338. https://doi.org/10.56059/jl4d.v13i2.1549

Issue

Section

Case Studies
Received 2024-06-15
Accepted 2026-04-15
Published 2026-07-13