Deterrents to participation in web‐based continuing professional education

Abstract

This study examined the perceptions of certified public accountants concerning deterrents to participation in Web‐based continuing professional education. A survey instrument was mailed to a random sample of the Georgia Society of Certified Public Accountants’ membership, and 444 usable surveys were returned. Four broad dimensions of deterrence to participation in Web‐based education were identified through factor analysis. The two most influential deterrents were Concerns about Electronically Mediated Communication and Concerns about the Quality of Course Offerings. The other two were Concerns about Access to Technology‐Associated Resources and Concerns about the Availability of Necessary Personal Resources. The vast majority of respondents reported that they had access to the technology and that they perceived themselves as having the personal characteristics necessary for participation in Web‐based education activities. However, the proportion of respondents using Web‐based education for continuing professional learning in 1998 was minimal.