Purpose

This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting.

Design/methodology/approach

This commentary is based on the authors’ experiences and informal conversations with teaching colleagues and support staff. This paper uses Bourdieu’s (1977, 1990) theory of practice with a focus on his notion of symbolic violence to evaluate the challenges faced by Pasifika students in the learning of accounting.

Findings

The social world is inherently unfair, and this can be seen in the inequality that persists in various settings, one of which is in the accounting field. Acquiring an accounting degree requires studying accounting content, which is taught and assessed in a particular way. Unfortunately for the Pasifika learner, learning and assessment in accounting education are according to the demands and rules of the accounting field. These demands and rules, with the increased utilisation of online learning, are at odds with the Pasifika student’s habitus. Thus, Pasifika accounting students are likely to be disadvantaged by the increased utilisation of online learning. This could potentially exacerbate their underachievement in accounting education and prolong Pasifika underrepresentation in the accounting profession.

Practical implications

This paper contributes to teaching practice by bringing to the fore the potential of online learning as an additional impediment for Pasifika students in accounting education. This will help inform policymakers, tertiary institutions, accounting accreditation bodies, educators and support staff and could result in the formulation of suitable strategies to better support Pasifika students in online learning.

Originality/value

This paper is original and provides a critical analysis of how some groups in society will be disadvantaged by the increased utilisation of online learning in accounting education, thus further hindering the slow progress in achieving greater diversity in the accounting profession.

中文翻译：

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实现更大多样性的潜在障碍：太平洋岛民在会计中的代表性不足的案例

目的

本文旨在就会计教育中在线学习的加速利用如何进一步阻碍太平洋岛民学生完成会计资格，从而使太平洋岛民在会计中的代表性不足长期存在提供评论。

设计/方法/方法

本评论基于作者的经验以及与教学同事和支持人员的非正式对话。本文使用 Bourdieu (1977, 1990) 的实践理论，重点关注他的象征性暴力概念，来评估太平洋岛民学生在学习会计方面面临的挑战。

发现

社会世界本质上是不公平的，这可以从各种环境中持续存在的不平等中看出，其中之一是在会计领域。获得会计学位需要学习会计内容，这些内容以特定的方式教授和评估。不幸的是，对于太平洋岛民学习者来说，会计教育中的学习和评估是根据会计领域的要求和规则进行的。这些要求和规则，随着在线学习利用率的提高，与太平洋岛民学生的习惯不符。因此，太平洋岛民会计专业的学生可能会因在线学习利用率的提高而处于不利地位。这可能会加剧他们在会计教育方面的成绩不佳，并延长太平洋岛民在会计专业中的代表性不足。

实际影响

本文通过突出在线学习作为太平洋岛民学生在会计教育中的额外障碍的潜力，为教学实践做出了贡献。这将有助于为政策制定者、高等教育机构、会计认证机构、教育工作者和支持人员提供信息，并可能导致制定合适的策略，以更好地支持太平洋岛民学生的在线学习。

原创性/价值

本文是原创性的，并对社会中的某些群体将如何因会计教育中在线学习的增加利用而处于不利地位进行了批判性分析，从而进一步阻碍了会计专业实现更大多样性的缓慢进展。