Online Managerial Accounting education during the COVID-19 pandemic: A case study from Poland

The COVID-19 pandemic made the higher education providers give up traditional face-to-face education and change completely into distance learning. The primary objective of the study was to learn the opinions of the students majoring in Finance and Accounting at the Faculty of Management, UTP University of Science and Technology in Bydgoszcz on the Managerial Accounting (MA) course in computer laboratory taught in a form of e-learning with the use of spreadsheet. The study questions covered the effectiveness of online learning, its disadvantages and advantages, the evaluation of the skills acquired, the tutors' preparation and engagement, education quality enhancement in the second e-learning semester and suggestions in terms of the use of e-learning in post-pandemic time. The survey study involved 85 students out of all the 113 third-year B.A. students. The study results point to a very positive rating of the tutorials. More than 90% of the people consider the education method effectiveness very good or good. The results of the study are show that e-learning does not necessarily have to be less effective than traditional learning. This is yet another evidence of the advantage of an active learning over a passive learning approach.