E-Learning Technologies for Open Distance Learning Knowledge Acquisition in Management Accounting

Abstract

This research seeks to establish how e-Learning technologies may contribute towards knowledge construction for management accounting students at the University of South Africa, an ODL (Open and Distance Learning) institution, utilizing online education and e-Learning. Crucial to the knowledge construction process is to understand how students learn in order to determine a set of suitable learning strategies. E-learning, being a form of education conducted mostly over the Internet, networks or standalone computers refers to the use of electronic applications and processes for learning, and it includes the transfer of skills and knowledge over a distance. Studies have shown that generally there is poor usability of e-learning applications, sometimes due to inappropriate content and use of technologies. Cited factors are costs, poor or insufficient technology infrastructures or a lack of access to such infrastructures as well as a shortage of human resources. Academic communities acknowledge the value of e-Learning software in management accounting education and educators should become more involved in the design and development of pedagogical software applications. Modern management accounting educators ought to know how to incorporate spreadsheet models, graphical images and video into the classroom and how to construct web pages for remote students. To this end the Institute of Management Accountants reported the top skills for its members, amongst others, as being computer and technology literate. As with many subject curricula, these topics generally do not appear in prescribed books for management accounting courses. The gap between ICTs and strategic decision-making processes within organizations ought to be addressed as well. We argue in this paper that e-Learning technologies have the potential to make a significant contribution in this regard. Despite the advantages brought about by the use of ICTs, such technologies must not be detrimental to learning management accounting principles. One may find that students spend a significant amount of time learning to use the hardware and software systems instead. Improved learning activities occur when such learning is embedded in "meaningful and authentic problem-solving activities"; hence our approach strongly supports learning by doing, or experiential learning. To this end the use of learning scaffolds may be advantageous. Using scaffolding, students are given extensive support during the early stages of their learning, and such support is gradually reduced to facilitate independent learning. We suggest that course designers develop learning experiences whereby learners can Material published as part of this publication, either on-line or in print, is copyrighted by the Informing Science Institute. Permission to make digital or paper copy of part or all of these works for personal or classroom use is granted without fee provided that the copies are not made or distributed for profit or commercial advantage AND that copies 1) bear this notice in full and 2) give...

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