The Moderating Role of Motivation on Hybrid Learning Towards Accounting Undergraduates’ Resilience in Perak: Post COVID-19 Scenario


  • Mohd Danial Afiq Khamar Tazilah Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjong Malim, Perak, Malaysia
  • Che Siti Lazrina Md Lazim Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar Campus, 31900 Kampar, Perak, Malaysia
  • Nur Diyana Ismail Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar Campus, 31900 Kampar, Perak, Malaysia



Hybrid Learning, Resilience, Accounting, Motivation, Post COVID-19


The Covid-19 pandemic has changed the education landscape for accounting programs among higher education institutions in Malaysia. Due to the abrupt changes, undergraduates face challenges adapting to hybrid learning. Hence, this study aims to examine the moderating effect of motivation on hybrid learning towards accounting undergraduates’ resilience during the post-Covid-19 situation in Perak. The Resilience theory is used to explain how accounting students develop resilience during the post-Covid-19 through intrinsic (self-efficacy and emotional ability) and extrinsic factors (support systems and peer systems) that enhance students’ resilience. Therefore, 200 survey questionnaires were collected among accounting undergraduates from Universiti Tunku Abdul Rahman (UTAR), Kampar Campus and Universiti Pendidikan Sultan Idris (UPSI), Tanjung Malim and analyzed using partial least squares structural equation modeling (PLS-SEM). Results showed that self-efficacy and emotional ability have a significant relationship towards hybrid learning and the absence of interaction effects was evidenced for extrinsic factors and motivation. Thus, it is proven that through resilience theory, undergraduates’ intrinsic values increased the level of interest in hybrid learning without the presence of the motivation factor during post Covid-19 scenario. Higher education institutions should enhance further the constructive and effective methods of hybrid learning in order to motivate learning centric among undergraduates.


Download data is not yet available.


Ahmad, N. S., Khairani, A. Z. & Che Aman, R. (2018). Assessing resilience among Malaysian university undergraduates. Advances in Social Science, Education, and Humanities Research, 133, 82–85.

Ang, W. H. D., Shorey, S., Lopez, V., Chew, H. S. J. & Lau, Y. (2021). Generation Z undergraduate students’ resilience during the COVID-19 pandemic: a qualitative study. Current Psychology, 41(11), 8132–8146.

Awang, Z. (2012). Research Methodology and Data Analysis. (2nd ed.). Malaysia: UiTM Press.

Balta-Salvador, R., Torre, N. O., Pena, M., & Davids, A. I. R. (2021). Academic and emotional effects of online learning during the COVID-19 pandemic on engineering students. Education and Information Technologies, 26(6), 7407–7434.

Bond, M. (2020). Schools and emergency remote education during the COVID-19 pandemic: A living rapid systematic review. Asian Journal of Distance Education, 15(2), 191–247.

Boud, D. (2001). Making the move to peer learning. In Boud, D., Cohen, R., & Sampson, J. (Eds), Peer Learning in Higher Education: Learning from and with each other (pp. 7–23). Routledge.

Bozkurt, A. (2022). Resilience, Adaptability, and Sustainability of Higher Education: A Systematic Mapping Study on the Impact of the Coronavirus (COVID-19) Pandemic and the Transition to the New Normal. Journal of Learning for Development, 9(1), 1–16.

Cassidy, S. (2016). The Academic Resilience Scale (ARS-30): A New Multidimensional Construct Measure. Frontiers in Psychology, 7.

Chandra, Y. (2020). Online education during COVID-19: perception of academic stress and emotional intelligence coping strategies among college students. Asian Education and Development Studies, 10(2), 229–238.

Diab-Bahman, R., & Al-Enzi, A. (2021). The Emotional Impact of COVID-19 on Undergrads. Clinical Schizophrenia & Related Psychoses, 15(2).

Fox, A. M., Stevenson, L., Connelly, P. S., Duff, A., & Dunlop, A. (2010). Peer-mentoring undergraduate accounting students: The influence on approaches to learning and academic performance. Active Learning in Higher Education, 11(2), 145–156.

George, D., & Mallery, P. (2003). SPSS for Windows Step by Step: A Simple Guide and Reference. 11.0 Update. (4th ed.). Allyn & Bacon.

Joyce, S., Shand, F., Tighe, J., Laurent, S. J., Bryant, R. A., & Harvey, S. B. (2018). Road to resilience: A systematic review and meta-analysis of resilience training programmes and interventions. BMJ Open, 8(6), e017858.

Kadiresan, V., Jung, S. N., Rahim, H. A., & Rasu, F. (2021). Motivating factors influencing online learning among university students: A study of a private university in Malaysia. Journal of Social Science Studies, 8(2), 88–100.

Kaye-Kauderer, H., Feingold, J., Feder, A., Southwick, S. M., & Charney, D. S. (2021). Resilience in the age of COVID-19. BJPsych Advances, 27(3), 166–178.

Koob, C., Schropfer, K., Coenen, M., Kus, S., & Schmidt, N. (2021). Factors influencing study engagement during the COVID-19 pandemic: A cross-sectional study among health and social professions students. PLOS ONE, 16(7), e0255191.

Kotera, Y., Aledeh, M., Barnes, K., Rushforth, A., Adam, H., & Riswani, R. (2022). Academic motivation of Indonesian university students: Relationship with self-compassion and resilience. Healthcare, 10(10), 2092.

Kunzler, A., Helmreich, I., Chmitorz, A., Konig, J., Binder, H., Wessa, M., & Lieb, K. (2020). Psychological interventions to foster resilience in healthcare professionals. The Cochrane Library, 7, CD012527.

Lai, A. Y., Cheung, G. O. C., Choi, A. C., Wang, M. P., Chan, P. S. L., Lam, A. H. Y., Lo, E. W. S., Lin, C. C., & Lam, T. H. (2022). Mental Health, Support System, and Perceived Usefulness of Support in University Students in Hong Kong Amidst COVID-19 Pandemic: A Mixed-Method Survey. International Journal of Environmental Research and Public Health, 19(19), 12931.

Leon-Pineda, J. L. D. (2022). How do you feel today? Nurturing emotional awareness among students in online learning. Reflective Practice: International and Multidisciplinary Perspectives, 23(3), 394–408.

Lin, C., Zhang, Y., & Zheng, B. (2017). The roles of learning strategies and motivation in online language learning: A structural equation modeling analysis. Computers & Education, 113, 75–85.

Luecken, L. J., & Gress, J. (2009). Early adversity and resilience in emerging adulthood. In Reich, J. W., Zautra, A. J., & Hall, J. S. (Eds.), Handbook of Adult Resilience (pp. 238–257). Guilford Press.

Marsely, M. (2020). Peer Tutoring as One Best Practice of Accounting Learning in Vocational Education. Journal of Accounting and Business Education, 5(1), 25–37.

Martinot, D., Sicard, A., Gul, B., Yakimova, S., Taillandier-Schmitt, A., & Maintenant, C. (2022). Peers and teachers as the best source of social support for school engagement for both advantaged and priority education area students. Frontiers in Psychology, 13.

Mese, E., & Sevilen, C. (2021). Factors influencing EFL students’ motivation in online learning: A qualitative case study. Journal of Educational Technology & Online Learning, 4(1), 11–22. jetol.817680

Mohammadimehr, M., & Mirmoghtadaie, Z. (2021). Exploring the components of student support system in blended learning for Iranian Universities of Medical Sciences: A thematic analysis. Journal of Education and Health Promotion, 10(1), 130.

Nandy, M., Lodh, S., & Tang, A. (2020). Lessons from COVID-19 and a resilience model for higher education. Industry and Higher Education, 35(1), 3–9.

Olulowo, T. G., Ige, O. A., & Ugwoke, E. O. (2020). Using peer tutoring to improve students’ academic achievement in financial accounting concepts. Education Research International, 2020, 1–10.

Ozhan, S. C., & Kocadere, S. A. (2019). The effects of flow, emotional engagement, and motivation on success in a gamified online learning environment. Journal of Educational Computing Research, 57(8), 2006–2031.

Raghunathan, S., Singh, A. D., & Sharma, B. N. (2022). Study of resilience in learning environments during the COVID-19 Pandemic. Frontiers in Education, 6.

Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562.

Siddique, M., Hassan, K. H. U. & Akmal, F. (2023). The Role of Resilience in Developing Self-Efficacy Among Chemistry Students in Pakistan. VFAST Transactions on Education and Social Sciences, 11(1), 38–48.

Talib, M. A., Bettayeb, A. M., & Omer, R. I. (2021). Analytical study on the impact of technology in higher education during the age of COVID-19: Systematic literature review. Education and Information Technologies, 26(6), 6719–6746.

Talsma, K., Robertson, K., Thomas, C., & Norris, K. (2021). COVID-19 beliefs, self-efficacy and academic performance in first-year University students: Cohort comparison and mediation analysis. Frontiers in Psychology, 12.

Tinto, V. (2015). Through the eyes of students. Journal of College Student Retention: Research, Theory, and Practice, 19(3), 254–269.

Perez-Brena, N. J., Sang, S. A., Kuo, S. I., De Jesus, S. A. R., Updegraff, K. A., Umana-Taylor, A. J., & McHale, S. M. (2018). Patterns of Academic Risk and Resilience: Post-High School Educational Pathways in the Context of the 2007 Economic Recession. Journal of Adolescent Research, 34(4), 351–380.

Youde, A. (2019). I don’t need peer support: effective tutoring in blended learning environments for part-time, adult learners. Higher Education Research & Development, 39(5), 1040–1054.

Zhang, J., Sun, G., Xu, L., Khan, I., Lv, W., & Philbin, S. P. (2022). The moderating effect of learning experience on learning motivation and learning outcomes of international students. Frontiers in Psychology, 13.




How to Cite

Khamar Tazilah, M. D. A., Md Lazim, C. S. L., & Ismail, N. D. (2024). The Moderating Role of Motivation on Hybrid Learning Towards Accounting Undergraduates’ Resilience in Perak: Post COVID-19 Scenario. International Business Education Journal, 17(1), 12–25.