Perceptions of the Usefulness of Virtual Learning Environments in Accounting Education: A Comparative Evaluation of Undergraduate Accounting Students in Spain and England

Abstract

As the power of the virtual world continues to manifest itself in people's quality of life and capabilities (including learning), this paper aims to assess accounting students' perceptions of the usefulness of Virtual Learning Environments (VLE) to their learning experiences. It also considers the factors that may influence students' preferences for the VLE compared to face-to-face learning. The study administered a structured questionnaire to final-year undergraduate accounting students in two universities, one in Spain and the other in England, and applied t-test, correlation and factor analyses. Although the results show that students from both countries find VLE tools and techniques useful for their learning, within the frame of the contingency theory of education, the study found that students’ perceptions of the usefulness of VLEs are strongly dependent upon their country of study, due to the significant differences between Spanish and English students in five of the seven VLE contextual factors.

Keywords:

• Virtual learning environment (VLE)
• e-learning
• technology-enhanced learning
• accounting education

Acknowledgements

The authors would like to acknowledge the useful suggestions of their colleagues at both De Montfort University, UK, and the University of Seville, Spain. We also appreciate the constructive comments of an Associate Editor and two anonymous referees.

Notes

1 Section 2 of the questionnaire is divided into two parts. The first part (items 2a–2d) was analysed by a descriptive analysis and the second part (items 2e–2h) was integrated into a factor analysis.

2 Demographic variables and Internet use variables (items 1a–2d) are excluded from factor analysis because they have been examined by descriptive analysis in the previous section.