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Record W4409558739 · doi:10.5539/ibr.v18n3p33

Bridging Perceptions and Knowledge Acquisition in Accounting: A Comparative Analysis of Learning Methods

2025· article· en· W4409558739 on OpenAlexvenueno aff
Chara Kottara, Dimitra Kavalieraki-Foka, Sofia Asonitou

Bibliographic record

VenueInternational Business Research · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting Education and Careers
Canadian institutionsnot available
Fundersnot available
KeywordsBridging (networking)PerceptionAccountingKnowledge managementPsychologyBusinessComputer science

Abstract

fetched live from OpenAlex

The perception that students have towards accounting contributes significantly to whether they will learn and acquire accounting skills or not. This study investigates the relationship between students' perception of accounting and learning in the presence of a comparative environment involving traditional and blended learning environments. A survey questionnaire was administered to both groups of students in a Greek university and asked them to report demographic information, attitudes toward accounting, and self-assessed ability to perform main accounting functions. To assess learning outcomes, knowledge and skills tests were administered at the beginning and the end of the semester to both the traditional and blended learning groups. The findings show that blended learning students had better scores and perceived accounting as more applicable to their future careers and are more assured that they will be able to apply accounting concepts. They are more assured of performing accounting tasks than students who are not undertaking the blended learning environment. Blended learning also reduces perceived difficulty, which enhances the fun involved in learning. This study contributes to the new emerging literature in accounting education through the illustration of the impact of modes of instruction on students' knowledge acquisition. The findings illustrate that blended learning raises engagement and skill building, which reinforces its increasing adoption in accounting classes.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.080
Threshold uncertainty score0.436

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0040.006
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.078
GPT teacher head0.461
Teacher spread0.383 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2025
Admission routes1
Has abstractyes

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