How Online Learning Compares to the Traditional Classroom: Measuring Accounting Course Outcomes

By Clement Chen, Keith T. Jones, and Keith Moreland, CPA Journal

The results indicate that a student’s ability to regulate her commitment and effort can be associated with a more positive course experience, which may ultimately translate into a better evaluation of the course. This seems true whether the course is delivered in a traditional or online format. As such, differences among students seemed to have more of an effect than course delivery method; online students do not necessarily appear to be at a performance disadvantage. As noted earlier, some research suggests that online students are more motivated because they know that they cannot rely on class attendance.

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