RESEARCH SPOTLIGHT- How Online Learning Compares to the Traditional Classroom

HOW ONLINE LEARNING COMPARES TO THE TRADITIONAL CLASSROOM

Chen, C., Jones, K., and K. Moreland. 2017. “How Online Learning Compares to the Traditional Classroom: Measuring Accounting Courses Outcomes”. CPA Journal 87 (9): 44-47.

The phenomenal growth of online and distance learning has had a tremendous impact on higher education throughout the country. As employers often recruit students from institutions of higher learning (colleges and universities), it is important to understand the impact that online learning has on students, employees, and future employees.

A significant amount of academic research has focused on the effectiveness of online learning in higher education. Studies have uncovered evidence of narrowing effectiveness gaps between online and traditional in-class learning; however, relatively few studies have examined the role of learner characteristics such as self-regulation and cognitive efforts in online learning settings.

“Our research focused on how a student’s self-regulation and level of cognitive effort translate into their ultimate course experience,” said Clement Chen, Ph.D., CPA, professor of accounting and David M. French Professor.

“This study examines how these learner characteristics are relevant to higher levels of thinking which is important in judgement and decision making based on Bloom’s Taxonomy.”

Results of the study reveal that a student’s ability to self-regulate and put forth effort can be associated with a more positive course experience regardless of whether the course is delivered in a traditional or online format. Online students did not underperform, and differences among students’ learning characteristics had a greater effect than course delivery method. When searching for future employees, student characteristics such as their level of self-regulation and cognition are potentially more important than the method in which their courses were delivered.

“Sometimes, it can be challenging for employers to develop new professionals who have the potential to use higher levels of reasoning to solve problems,” said Chen. “Once the hiring decision is made, it will be beneficial for employers to commit to development of higher levels of thinking by exposing the new hire to situations that require analysis, synthesis, and exercise of judgment to solve problems. Providing support and feedback can be an important part of the process to learn from these challenging situations. An organization’s commitment to the development of high levels of thinking will contribute to long-term success of the organization.”

lement Chen, Ph.D., CPA, professor of accounting and David M. French Professor.

Keith Moreland, Ph.D., emeritus professor of accounting