Learning IFRS through MOOC: student and graduate perceptions

ABSTRACT

This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents’ perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.

KEYWORDS:

• Massive Open Online Courses
• MOOC
• International Financial Reporting Standards
• IFRS learning
• accounting education

JEL CLASSIFICATION:

• A22
• I23
• M41

Acknowledgements

The authors are grateful to Prof. Barbara Flood, the Editorial Office and three anonymous reviewers for their helpful comments and constructive suggestions to improve the quality of the paper significantly.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Notes

1 https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/colombia/

2 https://www.classcentral.com/subjects

3 Oficio al Proyecto de Ley 165 de 2007 Cámara, 203 de 2008 Senado. Gaceta No. 363 Senado de la República, 22/05/2009, p. 13–16. http://svrpubindc.imprenta.gov.co/senado/index2.xhtml?ent=Senado&fec=22-5-2009&num=363

4 https://www.dinero.com/management/articulo/cifras-de-la-brecha-laboral-contra-la-mujer-en-colombia/267712. https://www.mineducacion.gov.co/sistemasinfo/Informacion-a-la-mano/212400:Estadisticas

5 https://www.un.org/sustainabledevelopment/gender-equality