Innovation and Development of Public Fiscal Administration Through E-Learning

Abstract

In an era characterized by rapid technological advancement and the growing importance of effective public fiscal administration, this study explores the integration of e-learning technologies at the Guimaras State University (GSU) to enhance education and professional development in the field. The research adopts a mixed-methods approach, combining quantitative surveys and qualitative interviews to investigate the impact of e-learning on students and professionals engaged in public fiscal administration programs at GSU. Quantitative results reveal that a significant majority of participants perceived e-learning as highly useful and user-friendly. The findings align with the Technology Acceptance Model (TAM), emphasizing the importance of perceived usefulness and ease of use in e-learning adoption. Moreover, participants reported a positive impact on their learning experiences, citing the flexibility of e-learning, multimedia resources, and interactive elements as key contributors to improved knowledge acquisition. Qualitative insights from interviews underscored the convenience of remote access, the ability to self-pace learning, and the interactive nature of e-learning materials. Challenges such as technical issues and the need for effective support services were also identified. This study's conclusions highlight the potential of e-learning to enhance public fiscal administration education and professional development. Recommendations include enhancing technical support services, providing ongoing training for faculty, expanding e-learning content and resources, fostering an online learning community, conducting longitudinal studies on career outcomes, and sharing best practices with other institutions. Guimaras State University's experience in innovating public fiscal administration education through e-learning offers valuable lessons for higher education institutions seeking to harness technology for academic and professional advancement in critical fields. The findings contribute to the broader discourse on the role of e-learning in higher education and professional development, emphasizing the need for continued adaptation and improvement to meet evolving learner needs and challenges.