American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Saturday, April 1, 11:00 a.m. to 12:50 p.m.
Concurrent session 6E - Technology in the Classroom (Teaching and Curriculum)

Title: Bloom’s Taxonomy and Alternative Formats of Accounting Online Courses: Analysis Based on Students’ Characteristics and Perceptions

Edgard B. Cornachione, Jr. University of Illinois at Urbana-Champaign

ABSTRACT: This study focuses on students’ characteristics and perceptions of four alternative course formats, and appropriateness of these formats in terms of educational objectives. A total of 151 students from a top-ranked accounting program of the largest Brazilian public research university participated as subjects of this study. The research instrument used here was elaborated based on previous studies and on interviews with specialists of both fields (education and accounting) in Brazil and USA. Findings include students’ concerns about very innovative ways of dealing with accounting education, but did not present evidence of resistance. For each proposed distinct accounting program (e.g., undergraduate or graduate), there was a pattern of decreasing perception of appropriateness of course format: from traditional to online. Students confirmed high levels of relevance when analyzing educational objectives (Bloom’s taxonomy), and they also considered all alternative course formats well aligned with the educational objectives. Based on several independent variables of this study, two distinct dimensions of influence, in terms of innovative educational settings, were observed: socio-cultural (e.g., reading preferences) and techno-structural (e.g., internet access).

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