Distance Learning in an Accounting Principles Course: Student satisfaction and perceptions of efficacy

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Distance Learning in an Accounting Principles Course: Student satisfaction and perceptions of efficacy

A. R. Vamosi
B. G. Pierce
M. H. Slotkin

Abstract

In this study, the authors employed a novel, dual approach toward the delivery of course material to assess students’ satisfaction with distance learning and their perceptions of its efficacy. Students in two sections of an Introduction to Financial Accounting course received instruction that alternated between traditional, live lectures and live lectures captured for viewing over the Internet. Thus, the course moved from synchronous to asynchronous modes of learning, and vice versa. Results show that the students reported a lower relative level of satisfaction with the distance-learning component, as well as diminished effectiveness in mastering the distance-learning course material.

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Annotation

This article uses a self-control sample to understand students’ reactions to distance learning. The course was taught by alternating classroom instruction with distance instruction so students were able to act as their own control group, and the researchers could eliminate potential self-selection bias in other students between students who preferred classroom education or distance education.

Researchers used regression analysis to examine students’ satisfaction and material comprehension. Students found the distance learning classes to be less interesting and effective than classroom-based classes. It was also found that students tended to master material slower when it was taught in distance formats compared to traditional medians. Along with learning outcomes, researchers also found that students had less dialogue in during distance classes and had poorer time management.

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