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COVID-19 rocked the educational world back in March when colleges and universities needed to rapidly shift to an all-virtual learning modality for their courses. By Brett Killion, Instructors had a very short time to convert

CPA their face-to-face classes into a virtual format, and students needed to quickly adjust to online learning. Now as the fall 2020 semester is upon us, higher education institutions have had the summer months to create a reopening plan for the 2020-21 school year. This article describes what college accounting students can expect from their academic experience during the COVID-19 pandemic and provides advice on how they can successfully adapt to this new reality.

For years, most colleges and universities have offered their courses in a variety of modalities: face-to-face, online, hybrid. However, from my experience as a college professor, the vast majority of traditional-age college students (18- to 22-year-olds) still prefer to take their courses in a face-to-face format. As of the date of writing this article, many Wisconsin colleges and universities have released their plans for classroom experiences during the fall 2020 semester. Below are a few examples of how courses have been modified to address safety concerns: UW–Madison: Larger course sections are delivered through remote instruction, with some in-person small discussion and problem-set sessions. UW–Milwaukee: Many classes are offered in a hybrid format. Hybrid classes include face-toface and online learning, with no more than half of the students meeting in person at a given time. UW–Oshkosh: Some courses are offered in two different versions of a hybrid format: 1) “HyFlex” modality, in which all class sessions are held through both face-to-face and alternative delivery methods. 2) “Modified Tutorial” modality, in which a required on-site component meets at least one day a week while other class sessions are held entirely online. Lakeland University: Some courses require students to be split into two different cohorts. Cohort A attends class in person one week, while Cohort B attends class virtually. Every subsequent week is reversed. Each of the universities mentioned above still plans to hold some courses in a traditional faceto-face format, but all include plans to significantly increase their online and hybrid course offerings to students.

Back in March of this year, Wisconsin higher education institutions needed to quickly alter the learning environment due to onset of the pandemic. There is the possibility of this happening again during the 2020-21 academic year, depending on the spread of the virus. Faculty have had the summer months to receive additional training and technology tools to help deliver their courses through high-quality online instruction. Part of this training addresses the topic of delivering courses using a synchronous or asynchronous format. Synchronous classes – These classes are fully online but simulate virtual classrooms. They meet virtually at the designated dates and times and allow students to interact with each other and instructors.

Asynchronous classes – These classes are also completely online, but there are no dedicated dates or times for the entire class to meet virtually. Students are provided flexibility on when they engage with the class material. Compared to earlier this year, faculty have had more time and resources to determine whether synchronous or asynchronous instruction will be the best for their courses if colleges need to change to an all-virtual model again.

What does this mean for college students? Be prepared to adapt to a variety of different class formats. For example, hypothetically assume the college you are attending needs to change all of its classes to an online format in late October due to an unexpected surge in COVID-19. Perhaps your Intermediate Accounting I instructor will want to continue to meet every Tuesday and Thursday morning from 9 to 10:30 a.m. virtually using a synchronous format. However, your Managerial Accounting instructor decides to use an asynchronous format by using prerecorded video lectures. At the same time, your Business Finance instructor uses a mix of both, having live virtual classes only once a week and prerecorded video lectures the rest of the time.

If this scenario seems overwhelming, it could be a good training ground for what accounting students might encounter in their first internship or full-time position upon graduating. Several of my Lakeland University accounting students have had a mix of training methods when starting an internship: some in-person, some virtual with “live” sessions and some with pre-recorded training videos. According to the National Association of Colleges and Employers (NACE) 2020 Job Outlook, 62.7% of employers who responded stated they look for evidence of flexibility/ adaptability when reviewing college graduates’ résumés. Accounting students can highlight their experiences of being able to successfully adapt to various learning formats when applying for future job opportunities.

As we enter the 2020-21 academic year, college students are encountering a classroom experience unlike any other. Below are a few tips to help accounting students succeed during this time: Know yourself, your learning style and your study habits. Be honest with yourself. If you

know you are self-disciplined and can stick to a strong study routine, perhaps registering for online and hybrid courses could work to your benefit by opening time during the day to work more hours at an internship. If you know you are a natural procrastinator or struggle with maintaining study schedules, then register for as many in-person courses as possible. When taking an asynchronous course, carve out specific days and times of the week to focus specifically on that course. For example, you might tell yourself every Monday, Wednesday and Friday from 9 to 11 a.m. is study time for Accounting Information Systems. Consider taking any nonmajor courses in a virtual or hybrid format, but find as many in-person options as possible for courses in your major. Seek help from tutors and your instructors if you are struggling in a particular hybrid or online course. Remember, asking for help is not a weakness; it is a strength. If possible, work ahead the first two weeks of the semester in as many courses as you can. If your instructor assigns you Chapter 1 for the first week, complete Chapters 1 and 2. Getting ahead of the game early will provide you flexibility if you personally become sick during the semester.

This academic year will be a challenge for colleges. Faculty are doing their best to provide high-quality instruction in a variety of class formats, and students need to quickly acclimate themselves to a variety of classroom environments. Based on my experience working with accounting students over the past several years, I believe they will be up to meeting this challenge.

https://uwosh.edu/titans-return/course-delivery/ https://smartrestart.wisc.edu/plan/ https://uwm.edu/coronavirus/students/ https://www.vidteamcc.com/stadistics/2020-nace-job-outlook%20(1).pdf

Brett Killion, CPA, is an associate professor of accounting at Lakeland University in Plymouth. He joined the Lakeland faculty in 2012 and has experience teaching courses in face-to-face, hybrid and online modalities. Contact him at killionb@lakeland.edu.

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