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Re-designing learning activities in accounting. Towards blended learning

Conference paper
Authors Svetlana Sabelfeld
Kristina Jonäll
Josefin Andersson Sols
Published in 40th Annual Congress of the European Accounting Association 2017
Publication year 2017
Published at Department of Business Administration, Accounting
Language en
Links eaa2017.eaacongress.org/r/home
Keywords online learning, learning activities, blended learning, accounting education, videos
Subject categories Business Administration


This paper analyses how introductory accounting education can benefit from blended design. The problem that both students and teachers of accounting face in business schools is that traditional long lectures in big student groups do not stimulate active learning. As the accounting profession is very much practice-related it is vital for students to be able to practice the theory and the main accounting techniques intensively during the course. This paper presents a case study that addresses this problem and illustrates the ways blended design impacts students’ learning and understanding of accounting. We follow an introductory accounting course over three recent years, from traditional classroom design over the time of transition and change towards a new blended design, by using participant observations, survey, open group discussions and documented course outcomes. The results show that blended design improves students’ active learning and understanding of accounting questions on “how” and “why”-levels as the advantages of the online environment and classroom environment are utilized. While online parts of the course give students more control over their own learning and promote more active and flexible learning, the classroom environment enhances theoretical understanding and group discussions. Thus, it is not online technology in itself, but different activities supported by online technology that together contribute to a better learning of accounting.

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