How Online Learning Compares to the Tradition Classroom Measuring Accounting Course

Outcomes

Review of Related Literature and Studies

Bibliography

Chen, Clement, Keith T. Jones, and Keith Moreland. 2017. "How Online Learning Compares to

the Traditional Classroom: Measuring Accounting Course Outcomes: Certified Public

Accountant." The CPA Journal 87 (9) (09): 44-47. https://login.proxy038.nclive.org/login?

url=https://www.proquest.com/docview/2224924813?accountid=10098.

According to the article by Keith T. Jones, and Keith Moreland As the popularity of online

instruction spreads, many have questioned whether the method produces similar outcomes to the

traditional classroom.

The authors surveyed all types of students, and the findings show that the willingness of a studen

t to work in a deliberate and motivated way, and 

the greater cognitive effort that findings, carries more weight than the method of delivery of the c

ourse, and can also translate into a more positive course assessment. 

However, unless it is distinguished by a deeper level of thought, as found 

by earlier studies, cognitive effort will not necessarily translate into better course results.

This relative standard of distance education in higher education has been 

measured by a large amount of academic study, with differing outcomes. 

Some of this research has recently found evidence that there has 

been a narrowing of productivity differences between distance and conventional in-class learning

. 
 How Online Learning Compares to the Tradition Classroom Measuring Accounting Course
Outcomes
However, relatively few studies have explored how learner traits play a role.

The authors investigated how two such learner attributes would translate into the ultimate course 

experience of students, namely the level of cognitive effort and self-regulation of a student. 

"Cognitive effort" refers to the level or quantity of thinking that goes into the material analysis of 

a student, whereas "selfregulation" refers to the degree to which the student is deliberate, strategi

c and inspired in learning. 

In the online or in-class portion of several upper level accounting courses, a total of 238 students 

replied to a survey, including juniorlevel cost accounting, intermediate accounting I, intermediate 

accounting II, and senior-level auditing. 

The survey asked students a variety of questions, such as research methods, 

course satisfaction, learning effectiveness, and some demographic questions, aimed at measuring 

personal Features.Based on the summarized responses to 12 objects, cognitive effort was assesse

d, each of which identified a study approach ranging from memorization to approaches requiring 

more synthesis. Self-regulation was similarly assessed, but with 10 items that 

mainly discussed how much a student works in his studies. The student's degree of satisfaction is

another significant course consequence. The findings for the satisfaction of students form a trend

close to that of perceived learning above, as seen in Exhibit 2, except that cognitive effort seems

to have a little more impact than self-regulation. Statistical assessments carry this out, with self-

regulation struggling to make a substantial difference and stealing the show through cognitive

effort. In reality, for online students who are relatively low in seif-regulation, the most obvious

gain of cognitive effort emerges.

How Online Learning Compares to the Tradition Classroom Measuring Accounting Course
Outcomes