Abstract:

This paper reports the findings of an empirical study of the adoption of a blended learning approach to teaching a first year accounting course. A blended learning approach to teaching was adopted as it has been found to increase student classroom attendance and improve academic performance by promoting student-centred learning and encouraging increased student interaction (Gallini and Barron, 2002; Carmody and Berge, 2005; Davies and Graff, 2005). Additionally, previous research has shown that blended learning increases student critical thinking, improves understanding and encourages students to take responsibility for their own learning (Brown, Sivabalan, McKenzie and Booth, 2002; Garrison and Kanuka, 2004; Abraham, 2007).

The blended learning approach adopted involved incorporating an on-line computerised package (based on the textbook), assessing weekly on-line homework questions to be completed by students during their own time after the material had been presented in the lecture; adopting questions from the on-line computerised package and the textbook in fortnightly two-hour workshops where students completed the questions during this time. This approach integrated the way accounting knowledge and concepts were presented in the text, lectures, workshops and homework.

A pre and post survey questionnaire was administered to students in the first lecture and the last lecture of the semester. Students were asked a range of questions assessing their opinions relating to the use of on-line learning programs, blended learning strategies and expected impacts of this approach on their overall performance in the course. In the final lecture of the course, students were again surveyed to determine how their final overall perceptions matched up with their initial expectations. It was found that students perceived greater benefits from the blended learning strategy for immediate feedback, motivation for taking responsibility for their own learning and support for their learning style. Additionally, students perceived that the blended learning strategy resulted in improved performance in the course, improved comprehension of basic accounting knowledge and assisted students to better understand the procedures, terms and principles of accounting. The results indicate that the blended learning strategy adopted improves student learning outcomes, the overall satisfaction with the course and their overall performance.

Keywords:

Blended learning, accounting education.