Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • Engage 365 Communities
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Drafting an AI policy that actually works
    • What AI agents mean for CPA firms
    • A guide to fighting AI-fueled AP/AR fraud

  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • IRS designates certain CRAT arrangements as listed transactions
    • Eligible taxpayers to get automatic IRS penalty relief
    • IRS adds online option, details for Kwong-related refund claims
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • IRS designates certain CRAT arrangements as listed transactions
    • Eligible taxpayers to get automatic IRS penalty relief
    • Scam stoppers: 5 ways CPAs can help older clients fight financial fraud
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC shares 3 goals in proposed 2026–2030 strategic plan
    • SEC proposes rescission of climate disclosure rules
    • SEC proposes semiannual reporting option for public companies
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • PCAOB consultation process offers new options for firms seeking guidance
    • Standardization of sustainability reporting improves, but obstacles remain
    • How to monitor a firm’s system of quality management
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • How to handle increased enforcement of unclaimed property notices
    • Standardization of sustainability reporting improves, but obstacles remain
    •  What it takes for a CFO to lead operations and tech
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Academic Update
academic-update-header

How COVID-19 changed the way we teach

Faculty members say they’ve had to adapt to a reshaped landscape.

By Dawn Wotapka
January 11, 2023

Please note: This item is from our archives and was published in 2023. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

December 14, 2022

Not exciting? 4 ways to motivate and engage tax students

October 12, 2022

Business games help students build employment skills

TOPICS

  • Technology
  • COVID-19
  • Accounting Education

For years, universities have slowly been adding online courses and offerings. The COVID-19 pandemic forced them to speed things along.

Students “know we have the technology” to offer classes online, said Susan Galbreath, CPA, Ph.D., a professor of accounting at Lipscomb University in Nashville, Tenn. “What has changed is the leverage that students have in what they expect to be available to them.”

Now, more than ever, students want the option of what’s been dubbed “asynchronous” learning: being in person or online at a set time, watching lectures from afar or viewing a recording at their convenience. This digital revolution has also brought changes to office-hour formats, student-teacher communication, testing, and clubs. Higher education “has changed permanently,” Galbreath said. Five accounting faculty members reflect on the changes, both positive and negative, that they’ve seen:

Accessible opportunity

Higher education is now more accessible to those who may not have been able to make a set in-person meeting time. Offering multiple attendance options can allow more nontraditional students — such as those who work full time or who care for other family members — to attend school, said Katie Landgraf, Ph.D., an assistant professor of accounting at the University of Hawaii–West Oahu. “They’re working a lot of hours, so they’re fitting in school at night,” she said

In Landgraf’s case, she can also teach students on other islands who previously couldn’t attend in person without a ferry trip or flight. Now, they get the same lectures as “those who show up in person,” she said.

Knowing that she provides lecture and classroom materials electronically, Kimberly Tribou, Ph.D., assistant professor of accounting at the College of Charleston in South Carolina, relaxed her attendance requirement. In the past, attendance was required and logged. In the post-pandemic world, students can miss an in-person lecture or two if, say, they don’t feel well and can view the class materials at their convenience. There’s just one rule: “I ask that they pay me the same courtesy they would their supervisor and email me as soon as they know they are not feeling well enough to attend class,” she said.

Advertisement

But growing pains remain. Some professors — and students — think that some learning is done better in person. “Our university-degree seeking students prefer live interaction as part of the learning experience over the convenience of pre-recorded classes,” said James Connor, dean of the school of business and information technology at San Francisco Bay University.

For his online classes, Connor had to make several changes. He switched from paper handouts to PDFs and rarely uses his school’s photocopier anymore. He uses the whiteboard less in favor of examples that can be found on the internet and switched from paper to electronic books, he said.

Drop-in office hours go virtual

Communication has also gone digital. For years, faculty set aside time where students could drop in for extra help or conversation, offering both sides a better chance to know one another. But office hours aren’t always held at the best times for students, particularly for those who have another class during those times, who have to work, or who are caring for family members. Now, however, communication is more electronic and, in some cases, immediate, Galbreath said. “Before, students were conditioned to come to our office, and we were conditioned for it to be that way,” she said. “Now we more quickly resolve things through email, Zoom, or a phone call.”

Tribou, who had just become a faculty member when the pandemic started, said she now allows students to set up virtual meetings if they cannot meet during her regular set times. She also offers last-minute help prior to tests. “This semester, I have offered extra Zoom office hours the evening before examinations,” she said.

For Andrew Griffith, CPA, DBA, associate professor of accounting at Iona University in New Rochelle, N.Y., the change is welcome. He now uses Calendly.com, a free service integrated with his calendar, to reduce back-and-forth messages to set up a mutually agreeable time. “All my students have to do is use the link that I gave them in my course outline to schedule an individualized meeting with me via Zoom,” he said. “I like this approach better than traditional office hours because I can literally be anywhere that my mobile phone receives a signal and still meet with my students.” 

The good and bad of online exams

Advertisement

During the pandemic, quizzes and exams went online, and this seems here to stay — even for in-person classes, educators report. Online tests are generally easier to grade and sometimes students can receive scores automatically. Unfortunately, digital tests may increase the risk of cheating, but academics are working to combat this. “The design of tests has changed from an emphasis on fact-checking to more critical thinking and knowledge synthesis questions because synthesis questions are harder to plagiarize,” Connor said.

Galbreath tries to make her tests comprehensive with a set time limit “to reduce opportunities for cheating,” she said.

Clubs and societies feel the changes

As the availability of digital classes explodes, early indications are that fewer students attend academic clubs and societies in person, robbing them of traditional socialization with like-minded peers and networking. Landgraf leads a campus accounting club that has seen attendance drop in the post-COVID world. “The members that are part of them are just not as active as they used to be,” she said. “That has been the biggest surprise that will change not only accounting but how people learn about accounting.”

Connor expects the most popular clubs to survive with the incorporation of online meetings, but others will wither away. Students will broaden their networks in person and digitally, but networking based on social media “may not be as lifelong” as in the past, he said.

Online as the new tradition

The COVID-19 pandemic forced colleges and universities to embrace the digital age, and educators know there is no going back. “Online is definitely what students want, and we have to accommodate,” Landgraf said. “If we don’t, students know that they have options, and they will go somewhere else.”

Advertisement

Smart educators understand there is not a one-size-fits-all delivery method. “Students want the two-way learning and the social connections they gain from attending traditional face-to-face classes, but they also want the flexibility that remote and hybrid learning options provide,” Tribou said.

— Dawn Wotapka is a freelance writer based in Georgia. To comment on this article or to suggest an idea for another article, contact Courtney Vien at Courtney.Vien@aicpa-cima.com

Advertisement

latest news

July 9, 2026

IRS designates certain CRAT arrangements as listed transactions

July 8, 2026

Eligible taxpayers to get automatic IRS penalty relief

July 7, 2026

Scam stoppers: 5 ways CPAs can help older clients fight financial fraud

July 6, 2026

IRS adds online option, details for Kwong-related refund claims

July 6, 2026

PCAOB consultation process offers new options for firms seeking guidance

Advertisement

Most Read

Self-directed IRAs: A tax compliance black hole
How to build reusable Skills in Anthropic's Claude AI
Profession Ready Initiative targets gaps in early-career CPA readiness
IRS adds online option, details for Kwong-related refund claims
IRS seeks examples of incorrect CP53E notices
Advertisement

Podcast

July 9, 2026

From estate planning to AI: Managing CPA liability

July 2, 2026

The AICPA’s CEO on trust, AI, and the profession’s future

June 25, 2026

Midyear advocacy update: STEM, BOI, taxes and licensure

Features

Start in high school to strengthen the accounting profession
Start in high school to strengthen the accounting profession

Start in high school to strengthen the accounting profession

Accountancy in America: Meeting the moment for 250 years
Accountancy in America: Meeting the moment for 250 years

Accountancy in America: Meeting the moment for 250 years

A guide to fighting AI-fueled AP/AR fraud
A guide to fighting AI-fueled AP/AR fraud

A guide to fighting AI-fueled AP/AR fraud

How to handle increased enforcement of unclaimed property notices
How to handle increased enforcement of unclaimed property notices

How to handle increased enforcement of unclaimed property notices

How to tame funding volatility in not-for-profits
How to tame funding volatility in not-for-profits

How to tame funding volatility in not-for-profits

What AI agents mean for CPA firms
Accordance

What AI agents mean for CPA firms

FROM THIS MONTH'S ISSUE

A cool tool for customizing Windows 11

Improve Windows 11’s usability with a start-menu and taskbar replacement tool to personalize your experience. Learn how in this Tech Q&A article.

From The Tax Adviser

June 30, 2026

Condo casualty losses: Deductions for common-interest property

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

May 31, 2026

Current developments in taxation of individuals: Part 3

April 30, 2026

Current developments in taxation of individuals: Part 2

MAGAZINE

July 2026

July 2026

July 2026
June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.