An Evaluation of the Effectiveness of Online Learning on Student Learning, Attitudes and Approaches to Study in Management Accounting at University

摘要

This paper describes the introduction and evaluation of an online innovation designed to facilitate learning in Managerial Accounting (MA). The innovation was first introduced into a single second year subject, Managerial Accounting which has an enrolment of 650+ students. An online learning program was introduced following a wide-ranging review of the subject. Particular emphasis was placed on facilitating student learning of "technical" material online, encouraging students to prepare thoroughly for tutorials and improving student attitudes to the subject though the provision of earlier more focused feedback on student understanding. Results of an extensive evaluation of the subject are reported. Regression analysis was undertaken of examination results and results on a pre and post survey are reported. Interviews were undertaken with students and tutors to provide qualitative data of perceptions of the efficacy of the program. This evaluation indicates an improvement of student learning as measured by examination and an increase in the amount of time students spend preparing for tutorials. Some change in attitudes and approaches to learning were found although results in this area are inconclusive.