On-line versus Blended Accounting Principles Courses: A Descriptive Study of Student Perceptions and Performance

Paul J. Robertson, Henderson State University
Renae K. Clark, Henderson State University

ABSTRACT. This paper compares accounting principles students’ perceptions and performance in regard to different course delivery techniques at an AACSB accredited university. Comparisons are made between a pure on-line section and blended sections, one of which met face-to-face once per week and the other twice per week. A blended course is one that utilizes both traditional face-to-face instructional techniques with one or more web based tools, whereas the on-line section employs only web based tools. Topical coverage, examinations and the professor were identical in each of the sections. Results indicate that students performed best, as measured by final grades, in the blended section that met most often and lowest in the pure on-line section. Overall student satisfaction was also evident in the blended section that met face-to-face most often.

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