Digital vs. Face-to-Face learning in Accounting education: Analyzing student preferences and academic outcomes in an Eastern Cape University

Thami Isaac Makkoba ORCID iD, Bulelwa Makena ORCID iD, Newlin Marongwe ORCID iD & Yusuf Lukman ORCID iD 

Issue: Vol. 7 No. 3 2026 Article 2 pp.223 – 234
DOI : https://doi.org/10.38159/jelt.2026732 Published online 13th April 2026.

© 2026 The Author(s). This is an open access article under the CCBY license (http://creativecommons.org/licenses/by/4.0/).

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This study investigates the effectiveness of digital versus face-to-face learning in accounting education at a South African university. The purpose is to explore how preferences, experiences, and academic outcomes  of students vary between these two teaching methods, focusing on engagement, comprehension, and performance. A qualitative research design was used, employing semi-structured interviews with accounting students to take diverse perspectives on learning effectiveness and adaptability. The findings indicate that while online learning offers significant flexibility and encourages self-directed learning, many students faced challenges, such as limited digital literacy, inconsistent internet access, and reduced interpersonal interaction. On the other hand, face-to-face instruction promoted stronger social connections and provided immediate feedback, but it lacked the convenience and autonomy that online platforms offered. The study recommends adopting a blended learning model that combines online and traditional methods, supported by enhanced digital infrastructure, targeted training, and ongoing student support. This research contributes to the growing body of knowledge on technology-enhanced learning by offering empirical insights from a developing country context. It highlights how socio-economic inequalities affect online learning outcomes and emphasizes the need for inclusive and context-sensitive teaching strategies to ensure equitable and effective accounting education in the digital age.

Keywords: Digital Learning, Face-to-face Learning, Academic, Preference

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Isaac Thami Makhoba is an emerging academic and dedicated lecturer in Commerce, known for his commitment to teaching and research. He specializes in Economics, Business Studies, and Accounting, focusing on fostering critical thinking among higher education students. Makhoba actively engages in academic research, contributing to the field with published papers. His interests include educational development in commerce, evaluating student learning experiences, and addressing contemporary business issues. Driven by a pursuit of academic excellence, he aims to connect theory with practical application, enriching the academic community.

Professor Newlin Marongwe is a Research Professor in the School of Psychosocial Education. She specializes in psychosocial research and its applications within educational settings. At the time of writing this paper, she was affiliated with Wulter Sisulu University (WSU), where she contributed to various research initiatives and academic programs. Her work focuses on understanding the intricate relationship between psychological processes and social contexts, aiming to enhance educational experiences for diverse student populations.

Professor Bulelwa Makena is an Associate Professor at Walter Sisulu University, renowned for her contributions to Language Education. She focuses on innovative research and student development, creating an inclusive learning environment. With a passion for linguistics, she explores new teaching methodologies to prepare students for global challenges. Additionally, she participates in academic initiatives and community outreach programs to enhance literacy and language skills. Professor Makena is a respected figure in her field, known for her insightful contributions to language education.

Dr. Yusef Lukman is a dedicated university lecturer at WSU, specializing in administration and government policy. With a strong focus on academic research, he actively writes and publishes papers that contribute to the field. His expertise and commitment to education make him a valued member of the academic community, where he shares his knowledge and insights with students and colleagues alike.

Makkoba, Thami Isaac, Bulelwa Makena, Newlin Marongwe, and Yusuf Lukman. “Digital vs. Face-to-Face learning in Accounting education: Analyzing student preferences and academic outcomes in an Eastern Cape University.” Journal of Education and Learning Technology 7, no.3 (2026): 223 – 234. https://doi.org/10.38159/jelt.2026732

© 2026 The Author(s). Published and Maintained by Noyam Journals. This is an open access article under the CCBY license (http://creativecommons.org/licenses/by/4.0/).

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