“…The belief is that student learning outcomes should improve because they are the result of learning experiences, and flexible delivery models, which encourage increased student engagement, should lead to improved student learning experiences (Alexander, 1999). Only a limited amount of research investigates the effects of hybrid flexible delivery initiatives and technology adoption on learning outcomes in general (Arbaugh, 2000;Kirkpatrick and McLaughlan, 2000;Oliver and Omari, 2001), and specifically in the field of accounting (Borthick and Jones, 2000;Broad et al, 2000;Bryant and Hunton, 2000). While pedagogically it is important to ensure that the quality of student learning improves or, at the very least, is maintained when flexible delivery teaching models are introduced, evaluation does not always occur (Alexander, 1999;Jones and Paolucci, 1999).…”