Exploring the nature of communities of inquiry in undergraduate accounting education: a systematic literature review
DOI:
https://doi.org/10.20853/39-3-6335Keywords:
community of inquiry, online learning, undergraduate accounting education, higher educationAbstract
Online learning has become an integral part of higher education, and while its adoption was accelerated by the COVID-19 pandemic, it will continue to be an important mode of learning in higher education. However, research indicates that accounting students are experiencing the online learning component as a significantly bigger challenge than the face-to-face learning component. Providing a responsive online accounting learning environment requires an effective framework to assist with the design of the teaching and learning environment, facilitating optimal online learning. This article reports on a systematic literature review to determine the nature of the Community of Inquiry (CoI) framework within the context of online undergraduate accounting education. Utilising scholarly databases (Scopus, Web of Science, African Journals and EbscoHost), a literature search was conducted for the period 2012–2022, resulting in the identification of 35 articles for full-text review. The results of this review highlighted that all three presences of the CoI (social presence, cognitive presence, and teaching presence) were present. Most of the articles reported on group cohesion and affective/personal connections within social presence, and instructional design within teaching presence. Sub-themes such as triggering events within cognitive presence and direct instruction within teaching presence received the least coverage in the sampled articles. The insufficient inclusion of certain sub-themes in the presences indicated the need for further application to create a responsive online learning environment in accounting education.
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Garrison, D Randy, Terry Anderson, and Walter Archer. 2000. "Critical inquirty in a text-based environment: Computer referencing in higher education." Internet and Higher Education 1 (19): 2-3.
Garrison, D Randy, and JB Arbaugh. 2007. "Research the community of inquiry framework: Review, issues, and future directions." Internet and Higher Education 10: 157-172.
Garrison, Randy, and Norman Vaughan. 2008. Blended learning in higher education: Framework, principles, and guidelines. San Fransisco: John Wiley & Sons.
Geisler, Cheryl , and Jason Swarts. 2019. Coding streams of language: Techniques for the systematic coding of text, talk, and other verbal data.: Colorado: WAC Clearinghouse.
Goh, Lay Huah. 2020. "The Gathering of the Community of Inquiry in Online Learning." International Journal of Information and Education Technology, 10 (7): 494-499. https://doi.org/10.18178/ijiet.2020.10.7.1413.
Gqokonqana, Onke, Felicia Jurie, Andisiwe Madubedub, and Lonwabo Mlawu. 2022. "The Influence of Emergency Remote Learning on Level 2 Accounting Students at a South African University." International Journal of Learning, Teaching and Educational Research 21 (4): 240-254. https://doi.org/10.26803/ijlter.21.4.14.
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Hamid, Suraya, Jenny Waycott, Sherah Kurnia, and Shanton Chang. 2015. "Understanding students' perceptions of the benefits of online social networking use for teaching and learning." The Internet and Higher Education 26: 1-9. https://doi.org/10.1016/j.iheduc.2015.02.004.
Herrador-Alcaide, Teresa C, and Montserrat Hernández-Solís. 2017. "Numerical-Technological Skills and Work Experience in the Perceived Usefulness in an Accounting Virtual Learning Environment." The Turkish Online Journal of Educational Technology 16 (3).
Herrador-Alcaide, Teresa C, Montserrat Hernández-Solís, and J. Fortunato Hontoria. 2020. "Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students." Sustainability 12 (5171): 1-23. https://doi.org/10.3390/su12125171.
Januszewski, Arkadiusz, and Małgorzata Grzeszczak. 2021. "Internship of Accounting Students in the Form of E-Learning: Insights from Poland." Education sciences 11 (447). https://doi.org/10.3390/educsci11080447.
Jones, David, Chris Snider, Aydin Nassehi, Jason Yon, and Ben Hicks. 2020. "Characterising the Digital Twin: A systematic literature review." Journal of Manufacturing Science and Technology 29: 36-52. https://doi.org/doi.org/10.1016/j.cirpj.2020.02.002.
Junus, Kasiyah, Heru Suhartanto, Sri Hartati R-Suradijono, Harry Budi Santoso, and Lia Sadita. 2019. "The Community of Inquiry Model Training Using the Cognitive Apprenticeship Approach to Improve Students' Learning Strategy in the Asynchronous Discussion Forum." Journal of Educators Online 16 (1).
Kashora, Trust, Huibrecht M Van der Poll, and John A Van der Poll. 2016. "E-learning and technologies for open distance learning in Management Accounting." Africa Education Review 13 (1). https://doi.org/10.1080/18146627.2016.1186863.
Kitchenham, Barbara. 2004. "Procedures for performing systematic reviews." Keele, UK, Keele University 33 (2004): 1-26.
Krzyszkowska, Krystyna, and Maria Mavrommati. 2020. "Applying the Community of Inquiry e-Learning Model to Improve the Learning Design of an Online Course for In-service Teachers in Norway." The Electronic Journal of e-Learning 18 (6): 462-475. https://doi.org/10.34190/JEL.18.6.001.
Lam, Jeanne, Radar Chan, and KYK Yan. 2012. "A Report on the Online Learning Experience of Students in Accounting Course." International Journal of Services and Standards 10, no. 4 (2015): 192-210. 10 (4): 31-44.
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2025-07-04
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Marx, A., J. P. Fouché, Y. Heymans, and J. Pool. 2025. “Exploring the Nature of Communities of Inquiry in Undergraduate Accounting Education: A Systematic Literature Review”. South African Journal of Higher Education 39 (3):113-36. https://doi.org/10.20853/39-3-6335.
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