Dr. Sara Schmidt, CPA Northern State University
Overview Introduction Purpose of the Study Research Design Findings Conclusions Recommendations for Practice Recommendations for Further Study Final Thoughts Questions and Feedback
Introduction Demand for the online modality is growing at rapid rates Many well-known and accredited institutions now have entire programs available online in order to grow programs in new ways or as a competitive necessity to maintain stable or increasing enrollments SD Regental Institutions are no different
Introduction-continued In response to the growing demand of online education, institutions of higher education have rushed to increase their capability to deliver education via the online modality
Introduction-continued US Department of Education concluded that online education outcomes are equal to or better than traditional courses but other research contradicts the US Department of Educations findings Eight regional accreditation commissions in the U.S. declared: Institutions are responsible for the education provided in their name and Institutions undertake assessment and improvement of their quality, giving particular emphasis to student learning
Introduction-continued Some of the meta-analysis of research have further reinforced the need for more and better research on learning outcomes Little rigorous research exists that provides end-users with comfort that accounting courses taught online deliver same academic outcomes as a traditional format Negative employer perceptions of the online modality
Purpose of the study Determined if there was a significant difference in the learning achieved by online accounting students compared to the traditional face-to-face students Employed multiple measures of learning
Purpose of the study-continued Each class that was being studied comprised of two groups of accounting students taught by the same professor and during the same semester ACCT 211-online and face-to-face ACCT 311-online and face-to-face Prior accounting knowledge was controlled for by adjusting the learning outcomes by the student s pretest scores
Purpose of the study-continued Prior academic success was controlled for by adjusting the learning outcomes by the student s prior GPA (selfreported by the student)
Research Design Multiple measures of learning were examined separately and distinctly for each course, ACCT 211 and ACCT 311 All tests, quizzes, and learning objectives were identical in each course The pretest and final exam were identical and were comprehensive With the exception of the pretest and final exam, all quizzes and tests were administered in an open-book format. The pretest and final exam were proctored. The instructor, who was also the researcher, was the same in all four classes, as was the textbooks, basic course design, and time frame of study for the control group (face to face) and the experimental group (online).
Research Design-Continued A one-way between-groups analysis of covariance was used for each course (ACCT 211 and ACCT 311) to determine if a significant difference in learning outcomes existed between the face-toface and the online groups in each course. The independent variable was the format (face-to-face or online), and the dependent variable was the measure of the learning that was being tested (average score for each of the 10 selected learning objectives, average quiz grades, average chapter test grades, and final exam). The student s pretest score and GPA were used as covariates in this analysis.
Findings-LO Acct 211: After adjusting for the student s pretest scores and GPA, there were three learning objectives (LO) in which there were significant differences between the face-to-face and online groups when average LO scores were used as the dependent variable Identify characteristics of corporations and their organization, had a significant difference-f2f performed significantly better than online group Describe and record the flow of materials costs in job order cost accounting had a significant difference F2F performed significantly better than the online. Explain process operations and the way they differ from job order costing had a significant difference-online performed significantly better than the F2F
Findings-LO continued Acct 311: After adjusting for the student s pretest scores and GPA, there was one learning objectives (LO) in which there were significant differences between the face-to-face and online groups when average LO scores were used as the dependent variable Describe various temporary and permanent differences-online group performed significantly better than the F2F
Findings-Average Quiz Grades Acct 211: There was no significant difference in the learning outcomes as measured by the average quiz grades after adjusting for pretest scores and GPA. Acct 311: There was no significant difference in the learning outcomes as measured by the average quiz grade after adjusting for pretest scores and GPA.
Findings-Chapter Tests Acct 211: There was no significant difference in the learning outcomes as measured by the average chapter test grades after adjusting for pretest scores and GPA. Acct 311: There was no significant difference in the learning outcomes as measured by the average chapter test grades after adjusting for pretest scores and GPA.
Findings-Final Exam Acct 211: There was no significant difference in the learning outcomes as measured by the final exam scores after adjusting for pretest scores and GPA. Acct 311: There was no significant difference in the learning outcomes as measured by the final exam scores after adjusting for pretest scores and GPA.
Conclusions Overall, student s taking the ACCT 211 and ACCT 311 online, perform as well as the face-to-face student s on the quizzes, chapter tests, and final exam. A student s ability to identify characteristics of corporations and their organization in ACCT 211 is more likely if they take the course face-to-face. A student s ability to describe and record the flow of material costs in job order cost accounting in ACCT 211 is more likely if they take the course face-to-face. A student s ability to explain process operations and the way they differ from job order costing in ACCT 211 is more likely if they take the course online
Conclusions (continued) A student s ability to describe various temporary and permanent differences in ACCT 311 is more likely if they take the course online. A student s prior knowledge and academic ability have a strong relationship to their average quiz, average chapter test, their final exam grades in ACCT 211 and ACCT 311.
Recommendations for Practice In order to continue to maintain the integrity of the institution, institutions should develop a means of assessing the quality of their online courses to ensure the same quality as their face-to-face courses. Institutions should develop a self assessment for the student s to take prior to taking an online course. From this self assessment, the institution can make a recommendation to the student on whether or not the online modality is suited for them. Institutions should consider assessing the appropriateness of the online modality when a student has a low GPA.
Recommendations for Further Study The study should be replicated with a larger sample size. Additional findings may be produced with a larger sample size in each of the courses. The study should be replicated in other accounting courses taught by other professor s to either confirm or refute these findings. The study should be replicated in other non-accounting courses to either confirm or refute these findings. Additional research on the relationship between prior academic success, as measured by GPA, and the learning outcomes in online courses.
Recommendations for Further Study (continued) Additional research on the relationship between students self-regulation and learning outcomes. A qualitative study should be performed to gain more depth on the differences in learning outcomes between face-to-face and online groups in accounting courses.
Final Thoughts Online education is going to continue to grow at massive rates. Care must be taken to ensure that the quality of the online course offerings mirror the quality of their traditional face-to-face courses. In order for the institutions to grasp an understanding of how their online course offerings rate against their face-to-face course offerings, they must begin to measure the learning outcomes of their online courses.
Questions Thank you so much!!