Implementing basic e-learning tools into an undergraduate taxation curriculum

Abstract

Purpose -Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using "in classroom/contact time" effectively and decreasing transactional distance between students and educators in large classes. In an attempt to address these challenges, this paper aims to describe the implementation of basic e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports on students' use and experience of various basic e-learning tools, as well as the impact of the use of these tools on student performance. Design/methodology/approach -An action research methodology was followed, and data were collected by way of a voluntary, descriptive student survey and student class lists. A total of 387 students completed the survey. Findings -Students appear to have access to devices and data to use e-learning tools. They perceive these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not have a significant impact on performance; however, it does appear to have a positive impact on the learning environment and student engagement. Originality/value -The results of the study may be of benefit to educators and curriculum designers who are responsible for reviewing and updating the content delivery methods of undergraduate taxation curricula in large classes with diverse student populations. These results add to the limited body of knowledge on the implementation of basic e-learning tools in a South African accounting education setting.

A review of accounting research in Australasia

“…Accounting and Information Systems relates to studies on the interface between accounting, information systems and technology. Studies in this category focused on audit information technology (Abou‐El‐Sood et al ., ), accounting information systems (Gullberg, ), information technology in an educational setting (van Oordt and Mulder, ), and information technology innovation (Nath et al ., ).…”

The Perceived Motivational Impact of Voice-over-PowerPoint™ on Part-time Adult Learners in a Distance Learning Environment

“…Transactional distance has been described as the cognitive and physiological space between the educator and the learner where possible misunderstandings between educator inputs and the learners' comprehension may occur (Moore 1993). Initiatives aimed at reducing transactional distance, including blended and distributive learning strategies, claim to positively impact the motivation to learn and to increase learner success (Oliver & Trigwell, as cited in Prinsloo & Van Rooyen 2007;Van Oordt & Mulder 2016).…”

“…Visser 1998;Song & Keller 2001). Prior research has also established that the use of educational technology personalises learning by giving a voice or putting a face to the learning experience through the creation of a transactional (virtual) presence, and thereby decreasing transactional distance (Lee, Tan & Goh 2004;Van Oordt & Mulder 2016).…”

A review of accounting research in internationalising journals in the South African region

“…Viviers, Fouché and Reitsma (2016) evaluate the usefulness of an educational game to develop soft skills. Van Oordt and Mulder (2016) describe the consequences of implementing basic e-learning tools in an undergraduate taxation curriculum. Kirstein and Kunz (2015) report on the development and implementation of two student-centred approaches, suggesting active student participation in large classes are possible and develops professional skills.…”

“…For educators, studies have suggested the use of technology and social media as beneficial for student learning (Stainbank & Gurr 2016, van Oordt & Mulder 2016 and implementation of innovative and student-focused teaching styles (Kirstein & Kunz 2015, Viviers et al 2016.…”