Online Learning Efficacy Research Database

This article has two main objectives. First, we describe the design of an e-learning system for a University Income Tax Law course. Second, we analyze and explore learning results in terms of students’ learning satisfaction and learning achievement. Learning achievement was examined by questions derived from the course content while learning satisfaction was analyzed based on an adaptation of the Technology Acceptance Model (TAM).

Results indicate that neither gender nor the school system affect students’ e-learning system satisfaction. Since students’ knowledge and exposure to computers are equal regardless of gender or educational background this reduces the significance of both these variables. Participating samples are divided into three groups: traditional, fully on-line and blended learning. We find, however, a statistically significant difference existed in learning achievement among groups. The blended learning group, combining on- line learning with paper-and-pencil testing, has the best learning achievement among the three groups. 
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This study compared the academic achievement between undergraduate students taking an introductory managerial accounting course online (N = 104) and students who took the same course in a hybrid classroom setting (N = 203). Student achievement was measured using scores from twelve weekly online assignments, two major online assignments, a final examination held on campus, and overall course performance. This study found that students receiving only online instruction were as successful as students receiving hybrid classroom instruction. These findings suggest that course instruction and pedagogy are more important for student learning than the type of media delivery, and online instructors should focus their effort on quality in developing online courses. 
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Do students learn as effectively in an online accounting program as they do in a traditional on-campus classroom? This question is becoming increasingly relevant as more working adults opt for the flexibility of taking courses online. The study described in this article is based on data from 61 face-to-face sections and 70 online sections of accounting classes. Although the results show a lower level of achievement in the online sections, an analysis of the used four metrics provides clues to opportunities for making student learning in online accounting classes no less effective than in a traditional classroom environment. 
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This paper examines whether a blended course that introduces lower-level education online learned by students before they come into class and after class online assignments and online discussions enhances student performance for an introductory principles of accounting course over the period 2009-2010. The blended course design includes (1) before-class online quizzes, (2) after-class online homework assignments and online quizzes, (3) after-class comments postings, and (4) company case and project online postings. The regression results show that the above designed blended course improves the student final examination/course performance through in-depth in class activities after controlling for prior GPA, math grade, gender, transfer, homework grade, online quiz grade, and in-class exercise grade. 
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This paper presents the results of a study assessing the comparative effectiveness of teaching an undergraduate intermediate accounting course in the online classroom format. Students in a large state university were offered an opportunity to complete the first course in intermediate accounting either online or on-campus. Students were required to complete several objective homework assignments and write an essay on what is means to be a professional. In addition, students were asked to report their progress in achieving seven stated objectives of the course. Students in the online course performed as well as students in the on-campus course. 
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This paper reports the results of a comparison of academic performance (course grade) in two sections of a principles of managerial accounting course, one held in a traditional format (classes held two days per week in a classroom setting) and one in a hybrid format (one class period held in a classroom setting and one in a web-based environment). After controlling for other factors, academic performance was not significantly associated with class delivery format (traditional or hybrid).

Control variables significantly associated with course performance were SAT Score and performance in a prerequisite accounting course. Gender, Transfer status, and age were not significant if SAT Score and prerequisite grade were included in the model. The findings of this study are relevant to accounting educators who are contemplating using hybrid-type courses or who may want to design studies to evaluate the effectiveness of hybrid courses. 
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This study investigates the association between the learning outcomes of students and two teaching models: a traditional face-to-face lecture/tutorial teaching model and a hybrid flexible delivery model. The hybrid flexible model is delivered using a combination of face-to-face seminars and electronic delivery and communication tools. It is found that academic performance is higher for students who studied under the flexible delivery model, achieved higher marks in prerequisite units, were female, or were younger. Evidence is provided that flexible delivery teaching models utilizing electronic delivery media can be used to achieve the benefits of small class sizes when teaching large student numbers. The results should be of interest to administrators and educators as they attempt to address the challenges of supplying tertiary education to an increasing number of students as well as meeting the perceived demand for flexible course delivery in a manner that can enhance students' learning outcomes. 
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This paper assesses the differences in performance and attitudes of students taught online versus onsite. Students completed a course evaluation designed to determine student satisfaction in specific areas. Student performance was measured by means of a comprehensive exam that tested all material covered in the course. Results support the contention that students in online courses learn as much or more than students in traditional onsite courses and are as satisfied with the course and the instruction as their onsite counterparts. 
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Proponents of multimedia and Internet based educational tools have long claimed their potential, but the absence of broad based quantitative research from controlled experimental use, continues to mitigate the transfer of that potential to reality. This paper reports on experimental work in Singapore, which was designed to establish a supportable theoretical foundation for the hypothesis that the use of information technology (IT) resources in education, does improve pedagogic outcomes. The authors reach a positive conclusion, and attribute those improved outcomes to the use of IT resources through the conduit of improved student motivation. The paper also draws the important distinction between using multimedia and the Internet as a facilitator of learning rather than teaching, and reports upon the research project in detail, particularly improvements in student understanding and results, quantified at 11% in one semester. There were also productivity gains of 16% for educators as a result of effective use of Internet resources and use of the Internet to deliver course material for learning. Based on the research work done, this paper draws the statistically valid conclusion that use of IT resources does improve student learning. 
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