Application of the Kirkpatrick Model: Effectiveness in Accounting Course

Abstract

The Coronavirus pandemic has affected educational systems worldwide, leading to the widespread closure of schools and higher institutions in the affected countries. This pose challenges to the students especially in learning calculation subject through online. The accounting subject is being regarded as killer subject by some students. The failure rate for this subject is quite high prior the COVID- 19 pandemic when traditional face to face classes is present. Therefore, this study is keen to know the effectiveness of the model for the accounting subject since learning accounting via online is very challenging. The methodology of this study is quantitative survey administered through Google forms to students who take accounting subject. This study examined the effectiveness of the accounting course by using four essential elements of the Kirkpatrick Model (Reaction, Learning, Behaviour and Results). The novelty of this study is the application of the Kirkpatrick Model pre- and post-learning process in order to highlight the differences of outcome throughout the learning process.