ASYNCHRONOUS FLEXIBILITY FOR STUDENTS WITH DISABILITIES IN DISTANCE ACCOUNTING EDUCATION
Abstract
This study explores the experiences of accounting students with disabilities in the asynchronous learning system at Universitas Terbuka (UT). The study used a qualitative case study, including semi-structured interviews and observations with six accounting students with diverse disabilities. Thematic analysis yielded four key themes: (1) the availability of academic access that is not accompanied by exceptional guidance and counseling services; (2) the incompatibility of the online exam system with assistive technology and limited accessibility to video content; (3) psychological stress due to social stigma despite strong family support; and (4) learning isolation that triggers the need for a peer community. These findings indicate that the flexibility of open systems requires more integrated technical and social support. This study recommends proactive service transformation through UDL-based redesign and strengthening the role of student organizations as a basis for developing more transformative inclusion policies and for future mixed-methods research.
Keywords
Accounting education, students with disabilities, open and distance learning, Universal Design for Learning (UDL), Indonesia
Supporting Institution
Project Number
Ethical Statement
Thanks
References
- Apostolou, B., Churyk, N. T., Hassell, J. M., & Matuszewski, L. (2023). Accounting Education Literature Review (2022). Journal of Accounting Education, 63. https://doi.org/https://doi.org/10.1016/j.jaccedu.2023.100831.
- Ariza, J. A., & Hernandez, C. H. (2025). A Systematic Literature Review of Research-based Interventions and Strategies for Students with Disabilities in STEM and STEAM Education. International Journal of Science and Mathematics Education, 23, 2863–2893. https://doi.org/10.1007/s10763- 025-10544-z
- Barbareschi, G., Carew, M. T., Johnson, E. A., Kopi, N., & Holloway, C. (2021). “When they see a wheelchair, they’ve not even seen me”—factors shaping the experience of disability stigma and discrimination in Kenya. International Journal of Environmental Research and Public Health, 18(8), 1–20. https://doi.org/10.3390/ijerph18084272
- Berestok O. (2021). Synchronous and Asynchronous E-Learning Modes: Strategies, Methods, Objectives. Engineering and Educational Technologies, 2021(1), 19–27. https://doi.org/10.30929/23079770.2021.09.01.02
- Bishop, M., & Boden, R. (2008). Disabling Accounting. Critical Perspectives on Accounting, 19(1), 1–16. https://doi.org/10.1016/j.cpa.2006.08.005