Challenges in implementing blended learning for accounting course in higher education

Although blended learning offers flexibility in higher education, implementing it for technical accounting courses presents significant challenges for lecturers and institutions. The discipline's complex, sequential nature requires structured guidance, making it difficult for students to grasp difficult concepts and avoid misunderstandings during online study without immediate clarification. Additionally, students often struggle with self-regulation, resulting in passive participation and poor engagement during online components due to a lack of direct supervision and motivation.