Distance learning and academic performance in accounting: a comparative study of the effect of the use of videoconferencing

Background The specific needs of some universities (attending several campuses), as well as the demands of adapting to the EHEA (in order to achieve better coordination among universities in joint programmes and projects) could be efficiently solved by using Information and Communication Technologies and distance learning tools. In this context, the efficiency of such solutions is a relevant question. Aims The evaluation of the relative efficacy, in terms of academic performance, of videoconferencing in the teaching of accounting at university level. Method A large dataset, including current academic performance, previous academic performance and other relevant factors, for students in groups using videoconferencing and traditional methods was built. Multivariate analyses were performed in order to test whether students at videoconferencing groups presented significant differences in performance. Results The results indicated that videoconferencing does not negatively affect students’ performances.