Preliminary evidence of a relationship between the use of online learning and academic performance in a South African first-year university accounting course

Abstract

This article examines the relationship between the use of online learning resources and academic performance in an Accounting 1 course conducted at a South African Higher Education Institution. The study employed a quantitative analysis over three academic years comparing the collection of end of year marks and the time spent online. The results provide preliminary empirical evidence to show that students who spent more time online significantly improved their course mark. Although much accounting-based educational research exists on the use of computers, there is a dearth of research testing any relationship between the use of online learning material and performance, and particularly in accounting education. While the results are preliminary and have some limitations, they are useful to students, teaching instructors and administrators, and provide a platform for future research into the value of using online learning in accounting.

Keywords:

• accounting education
• WebCT
• online course material
• virtual learning environment
• academic performance
• competencies

Notes on contributors

Abdel K. Halabi is a senior lecturer in accounting at Federation University, Australia, and a former associate professor in accounting at the University of the Witwatersrand, South Africa.

Ahmed Essop is a lecturer in accounting at the University of the Witwatersrand, South Africa.

Teresa Carmichael is an associate professor of management education at Wits Business School, University of the Witwatersrand.

Blanche Steyn is a senior lecturer in accounting at Monash University, South Africa.