Ergonomic Factors Affecting the Learning Motivation and Academic Attention of SHS Students in Distance Learning

Since the COVID-19 pandemic, the world has experienced a shift in education, forcing students to transition from traditional face-to-face classes to distance learning. Students found these adjustments challenging, thus affecting their academic performance. In order to address this issue, this study sought to identify the factors affecting students’ learning motivation and academic attention in distance learning using a novel framework of ergonomic domains. Using purposive sampling, 311 senior high school students who took part in online learning at selected schools in NCR Plus answered an online survey. Partial least square structural equation modeling (PLS-SEM) was utilized to investigate and assess the physical, cognitive, and macro-ergonomic factors influencing their learning motivation and academic attention. The study’s results revealed that cognitive and macro-ergonomic factors significantly influence students’ learning motivation, affecting students’ academic attention, while the physical ergonomic factors were found to be insignificant. The findings and analysis imply that academic professionals should be aware of and apply physical, cognitive, and macro-ergonomic concepts to positively influence students’ learning in an online setup. Furthermore, intrinsic motivation should be the main driving force behind learning because it is more successful and beneficial in the long term. The study concludes that as online learning has become more prevalent than ever, it is imperative that ergonomic factors are considered to establish an effective online education system and improve students’ learning motivation and academic attention in distance learning

Australia's switch to international financial reporting standards: a perspective from account preparers

This study reports the findings of a structured telephone survey on adoption of international financial reporting standards (IFRS) from 60 firms drawn from among Australia's top 200 corporations. Although we find evidence of strong systematic variation in survey responses with factors such as firm size, industry background and expected impacts on financial performance, the general results indicate that many respondents have not been well prepared for the transition and are generally very sceptical about the claimed benefits of IFRS as enunciated in the government's Corporate Law Economic Reform Program. The results have implications to other international reporting jurisdictions, particularly the European Union, where adoption of IFRS is already underway. Copyright (c) The Authors Journal compilation (c) 2006 AFAANZ.