{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,26]],"date-time":"2025-10-26T15:12:32Z","timestamp":1761491552851,"version":"build-2065373602"},"reference-count":36,"publisher":"MDPI AG","issue":"4","license":[{"start":{"date-parts":[[2023,4,2]],"date-time":"2023-04-02T00:00:00Z","timestamp":1680393600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"national funds through the FCT I.P.","award":["UIDB\/05105\/2020"],"award-info":[{"award-number":["UIDB\/05105\/2020"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Administrative Sciences"],"abstract":"<jats:p>This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor\u2019s degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature students\u2019 engagement\u2014herein measured in terms of overall satisfaction\u2014with online learning, particularly, of financial accounting. Thereby, this research addresses several research gaps. First, unlike most recent empirical research, it provides evidence from a post-pandemic period, in 2022. Second, responding to calls for further education research in different contexts, Portugal poses a highly relevant, unexplored research setting since it was only in 2019 that the Portuguese government approved a legal regime to frame distance education at Higher Education Institutions (HEIs). Third, this research focuses on the overlooked, and yet growing, population of adult mature students. The research evidence emerges from 32 valid responses to a structured electronic questionnaire circulated to students at the end of a financial accounting module (in July 2022). Satisfaction rates from students\u2019 own perspectives were derived in terms of (i) overall satisfaction, (ii) learning outcomes, (iii) e-learning process, and (iv) pedagogical practices adopted. The assessment of satisfaction levels was determined through Likert-type items with responses ranging from a minimum score of 1 to the highest score of 5. Data gathered were subject to quantitative analysis: descriptive statistics, Pearson correlations, statistical tests, principal component analysis, and linear regression. High levels of satisfaction with distance education were uncovered. We found that pedagogical practices constitute the dimension that contributed the least (though, still importantly) to overall satisfaction as compared with learning outcomes and e-learning process. The results of this research offer the potential to contribute to the implementation of training offerings of online courses at other Portuguese HEIs as well as abroad.<\/jats:p>","DOI":"10.3390\/admsci13040103","type":"journal-article","created":{"date-parts":[[2023,4,3]],"date-time":"2023-04-03T01:37:05Z","timestamp":1680485825000},"page":"103","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["Distance Learning of Financial Accounting: Mature Undergraduate Students\u2019 Perceptions"],"prefix":"10.3390","volume":"13","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-1292-6201","authenticated-orcid":false,"given":"Isabel","family":"Maldonado","sequence":"first","affiliation":[{"name":"REMIT\u2014Research on Economics, Management and Information Technologies, Departamento de Economia e Gest\u00e3o, Universidade Portucalense, 4200-072 Porto, Portugal"},{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, Universidade de Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0412-4572","authenticated-orcid":false,"given":"Ana Paula","family":"Silva","sequence":"additional","affiliation":[{"name":"Escola Superior de Ci\u00eancias Empresariais, Instituto Polit\u00e9cnico de Viana do Castelo, 4930-600 Valen\u00e7a, Portugal"},{"name":"Centro de Estudos Organizacionais e Sociais do Polit\u00e9cnico do Porto\u2014CEOS.PP, ISCAP, 4465-004 Porto, Portugal"}]},{"given":"Miguel","family":"Magalh\u00e3es","sequence":"additional","affiliation":[{"name":"REMIT\u2014Research on Economics, Management and Information Technologies, Departamento de Economia e Gest\u00e3o, Universidade Portucalense, 4200-072 Porto, Portugal"},{"name":"Research, Development and Innovation Centre\u2014(CIDI-IEES), Higher Studies Institute of Fafe, 4824-909 Fafe, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7422-4555","authenticated-orcid":false,"given":"Carlos","family":"Pinho","sequence":"additional","affiliation":[{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, Departamento de Economia, Gest\u00e3o, Engenharia Industrial e Turismo, Universidade de Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6238-181X","authenticated-orcid":false,"given":"Manuel Sousa","family":"Pereira","sequence":"additional","affiliation":[{"name":"Escola Superior de Ci\u00eancias Empresariais, Instituto Polit\u00e9cnico de Viana do Castelo, 4930-600 Valen\u00e7a, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4040-5673","authenticated-orcid":false,"given":"L\u00edgia","family":"Torre","sequence":"additional","affiliation":[{"name":"Escola Superior de Ci\u00eancias Empresariais, Instituto Polit\u00e9cnico de Viana do Castelo, 4930-600 Valen\u00e7a, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2023,4,2]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"17","DOI":"10.7763\/IJIET.2016.V6.651","article-title":"Essential considerations in distance education in KSA: Teacher immediacy in a virtual teaching and learning environment","volume":"6","author":"Samarji","year":"2016","journal-title":"International Journal of Information and Education Technology"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"318","DOI":"10.1108\/JHR-07-2020-0254","article-title":"Knowledge, attitudes and preventive behaviors toward COVID-19: A study among higher education students in Portugal","volume":"35","author":"Alves","year":"2021","journal-title":"Journal of Health Research. 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