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Accounting Information Systems (AIS): A comparison of face-to-face and online Learning

机译:会计信息系统(AIS):面对面学习和在线学习的比较

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摘要

As more and more regulations (SOX, HIPPA etc.) are enacted accounting discipline is experiencing tremendous growth. Compliance with these regulations require students who understand the data, processes and technology that can generate desired reports to satisfy or validate compliance. Accounting Information System (AIS) course is one such course that bridges the gap of technology and accounting. Many universities are offering this course both on-line as well as face-to-face. This raises an interesting question of "quality". Do both methods deliver desired learning outcome? Though many studies have compared effectiveness of online and face-to-face learning in traditional courses but none have addressed this issue in the context of a hybrid course like the AIS. This paper attempts to address this question. An experiment involving two classes one face-to-face and other online are discussed and results are reported.
机译:随着越来越多的法规(SOX,HIPPA等)的颁布,会计学科正在飞速发展。遵守这些法规要求学生了解数据,流程和技术,这些数据,流程和技术可以生成所需的报告来满足或验证合规性。会计信息系统(AIS)课程就是一门这样的课程,可以弥合技术与会计之间的鸿沟。许多大学都提供在线和面对面的课程。这就提出了一个有趣的“质量”问题。两种方法都能达到理想的学习效果吗?尽管许多研究已经比较了传统课程中在线学习和面对面学习的有效性,但是没有一个在AIS这样的混合课程中解决了这个问题。本文试图解决这个问题。讨论了涉及两个类别的实验,一个是面对面的,另一个是在线的,并报告了结果。

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