Blended Learning and Accounting Student Success in Oman: An Empirical Post-COVID-19 Study

This research aims to explore blended learning (basic requirements and knowledge) and accounting students’ success after COVID-19 among graduating students in Oman. Furthermore, this study examines how blended learning (BL) effectiveness acts as a mediator between the BL basic requirements and the success of accounting students, as well as between the BL basic knowledge and the success of accounting students. A quantitative research methodology was employed to collect data for this study, using a questionnaire distributed through WhatsApp and email to students attending various universities in the Sultanate of Oman. Following that, the researcher analyzed the data using partial least squares structural equation modeling (PLS-SEM). The study found that the BL basic requirements have a positive impact on accounting students’ success. It also showed that BL basic knowledge has no significant relation to accounting students’ success after COVID-19. The findings also show that there is a mediating effect of BL effectiveness between BL basic requirements and accounting students’ success after COVID-19. Limited generalizability exists because the respondents were restricted to Oman. Future research could expand the sample by including participants enrolled in non-accounting courses. The study highlights the importance of delivering both online and face-to-face learning and a range of online activities. This study emphasizes how students engage with and participate in a BL accounting course.