Use of e-courses in higher education has become increasingly widespread in recent years. Educators continue to debate the effectiveness of the technology and some argue that e-courses may be appropriate for some courses, but not for others. Each discipline must determine the effectiveness of e-courses consistent with its own priorities. Within accounting education, no consensus has been reached. Recently, an opportunity to compare student performance in an ecourse setting with that in a traditional classroom setting presented itself. A professor taught the introductory accounting course in the two settings; classes were conducted in such a way that student performance could be compared. This paper describes results and conclusions drawn from the comparisons.
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