Online Accounting Education versus In-Class Delivery: Does Course Level Matter?

This study examines whether the effectiveness of online accounting education relative to traditional in-class delivery depends upon the level of the course. Students enrolled in principles and advanced cost/managerial and in advanced financial accounting courses were surveyed regarding their perceptions on several dimensions. The results suggest that the course level is important when assessing whether it is advisable to offer online accounting courses. In advanced courses, the outcomes examined were significantly more favorable for traditional classroom environments than for online, while the delivery mode was not important in principles courses when controlling for other variables. The results also provide further support for the notion that blended learning, i.e., offering a few on-campus class meetings for a predominately online course, may be desirable regardless of course level, but that course level is potentially important when deciding upon the mix of face-to-face versus online instruction. Data Availability: Available upon request.