April 2001 — Features
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A Comparison Between a Distance and a Traditional Graduate Accounting Class
Summary
The findings of this paper supported prior research: the performance of students in a distance course was similar to the performance of students in the on-campus course for an introductory accounting graduate class. Furthermore, the students' evaluations of the course were similar, although students in the online course indicated that they were less satisfied with instructor availability than the in-class students. In terms of student performance, there did not seem to be a difference between the multiple choice exam format and the complex problem solving exam format.
Future research in this area should center on the issue of improving student perception of instructor availability. Is a richer medium required (i.e. video), or can certain procedures be incorporated to help students feel as if the instructor is more available? This theme can be carried out across different subjects to see if some subjects are more prone to the student perception problem than others. At least in this graduate level introductory accounting course, it appears as if distance education delivery is as effective as the traditional campus methodology in terms of student learning outcomes.
Dr. Margaret Gagne is an associate professor of accounting at Marist College in Poughkeepsie, NY. She has taught undergraduate and graduate accounting, both on-campus and using the Internet. Her primary research interest is in the area of intellectual capital.
E-mail: Margaret.Gagne@Marist.edu
Dr. Morgan Shepherd has been an assistant professor of Information Systems at the University of Colorado at Colorado Springs (UCCS) since 1995. He has been an active participant in the distance MBA program at UCCS, developing and teaching courses using the Internet. His current research interests include technology support for education and decision support systems.
E-mail: mshepher@mail.uccs.edu
References
American Accounting Association, Teaching and Curriculum Section. "Report of the 1992-93 Outcomes Assessment Committee." Sarasota, FL:AAA.
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Cooper, Linda. "Online Courses: Tips for Making Them Work." T.H.E. Journal, March 2000: 86-92.
Dominguez, Paula Szulc and Dennis Ridley. "Reassessing the Assessment of Distance Education Courses." T.H.E. Journal, September 1999: 70-77.
Iversen, Gudmund R. and Helmut Norpoth 1984. Analysis of Variance. Beverly Hills, CA: Sage Publications, Inc.
Laurie Lewis, Elizabeth Farris, Kyle Snow and Douglas Levin. "Distance Education at Postsecondary Education Institutions: 1997-1998," National Center for Education Statistics, a PEQIS (Postsecondary Education Quick Information System) Study, December 1999. Available at http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2000013.
Matthews, Diane. "The Origins of Distance Education and Its Use in the United States." T.H.E. Journal, September 1999: 54-66.
Ryan, Richard C. "Student Assessment Comparison of Lecture and Online Construction Equipment and Methods Classes." T.H.E. Journal, January 2000: 78-83.
Schum, Connie and Chan, Kam C. "The Effectiveness of Interactive Television Distance Learning in Principles of Finance." Working paper presented at the 1998 American Academy of Accounting and Finance annual meeting.
