E-Learning Platforms and Academic Performance in Accounting Students

Abstract

E-learning platforms have transformed accounting education by enabling flexible delivery, interactive learning environments, and data-driven instructional strategies. The shift toward digital learning—accelerated by the COVID-19 pandemic—has increased adoption of virtual classrooms, cloud-based accounting labs, adaptive learning systems, and digital assessment tools. This study investigates the impact of e-learning platforms on the academic performance of accounting students across higher education institutions. Findings reveal that e-learning improves student engagement, conceptual retention, practical skill acquisition, and assessment performance when supported by interactive digital tools, instructor training, and blended learning models. Challenges include limited digital literacy, internet access disparities, software cost barriers, and reduced peer collaboration. The research concludes with implementation strategies to maximize learning outcomes.