Distance Learning in an Accounting Principles Course—Student Satisfaction and Perceptions of Efficacy

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.