Retaining remote teaching and assessment methods in accounting education: Drivers and challenges in the post-pandemic era

Despite the availability of studies on teaching and assessment during the pandemic, little is known about the factors that contribute to their retention in the post-pandemic era. This study aims to address this gap by examining the reasons for retaining remote methods and the challenges of maintaining them. Using a case study approach, data were collected through eleven interviews and document analysis of the first and leading academic accounting degree program in Sri Lanka. Isomorphic pressures and PEST factors were used to analyze the drivers for retention and the challenges, respectively. The study finds that coercive pressures dominate in Sri Lanka for the retention of remote teaching and assessment methods, driven by government policies and the country's economic crisis. However, mimetic and normative forces also reinforce these methods, driven by peer pressure and the desire to keep up with global trends. Conversely, political, economic, social, and technological factors impede the retention of remote learning and assessment methods, acting as a powerful force that drives back these remote methods to pre-pandemic practices. Hence, educational policymakers must allocate adequate funds and enhance infrastructure for remote education. We urge educators to gain more knowledge and skills in remote teaching and assessment methods, and learners to demonstrate responsibility, organization, and commitment towards the benefits of remote education.