Evolution and effectiveness of e-learning in accounting education: the case of Hong Kong

2019 ◽  
Vol 25 (2) ◽  
pp. 185
Author(s):  
Billy Tak Ming Wong ◽  
Kam Cheong Li ◽  
Beryl Yuen Yee Wong ◽  
Joseph Shiu Wing Yau
2019 ◽  
Vol 25 (2) ◽  
pp. 185
Author(s):  
Beryl Yuen Yee Wong ◽  
Joseph Shiu Wing Yau ◽  
Kam Cheong Li ◽  
Billy Tak Ming Wong

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?


Author(s):  
Weiyuan Zhang ◽  
Yau Ling Cheng

<p>E-learning has become an increasingly important teaching and learning mode in educational institutions and corporate training. The evaluation of e-learning, however, is essential for the quality assurance of e-learning courses. This paper constructs a four-phase evaluation model for e-learning courses, which includes planning, development, process, and product evaluation, called the PDPP evaluation model. Planning evaluation includes market demand, feasibility, target student group, course objectives, and finance. Development evaluation includes instructional design, course material design, course Web site design, flexibility, student-student interaction, teacher/tutor support, technical support, and assessment. Process evaluation includes technical support, Web site utilization, learning interaction, learning evaluation, learning support, and flexibility. Product evaluation includes student satisfaction, teaching effectiveness, learning effectiveness, and sustainability. Using the PDPP model as a research framework, a purely e-learning course on Research Methods in Distance Education, developed by the School of Professional and Continuing Education at the University of Hong Kong (HKU SPACE) and jointly offered with the School of Distance Learning for Medical Education of Peking University (SDLME, PKU) was used as a case study. Sixty students from mainland China, Hong Kong, Macau, and Malaysia were recruited for this course. According to summative evaluation through a student e-learning experience survey, the majority of students were very satisfied/satisfied on all e-learning dimensions of this course. The majority of students thought that the learning effectiveness of this course was equivalent, even better, than face-to-face learning because of cross-border collaborative learning, student-centred learning, sufficient learning support, and learning flexibility. This study shows that a high quality of teaching and learning might be assured by using the systematic PDPP evaluation procedure. It is hoped that the PDPP evaluation model and its application can provide a benchmark for establishing a wider e-learning quality assurance mechanism in educational institutions.</p><input id="gwProxy" type="hidden" /><input id="jsProxy" onclick="if(typeof(jsCall)=='function'){jsCall();}else{setTimeout('jsCall()',500);}" type="hidden" /><input id="gwProxy" type="hidden" /><input id="jsProxy" onclick="if(typeof(jsCall)=='function'){jsCall();}else{setTimeout('jsCall()',500);}" type="hidden" />


Author(s):  
Syaiful Hifni ◽  
Akhmad Sayudi ◽  
Rano Wijaya ◽  
Moh Yamin

Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest


Author(s):  
Carmel McNaught ◽  
Paul Lam ◽  
Kin-Fai Cheng

The chapter will describe an expert review process used at The Chinese University of Hong Kong. The mechanism used involves a carefully developed evaluation matrix which is used with individual teachers. This matrix records: (1) the Web functions and their use as e-learning strategies in the course Web site; (2) how completely these functions are utilized; and (3) the learning design implied by the way the functions selected are used by the course documentation and gauged from conversations with the teacher. A study of 20 course Web sites in the academic years 2005–06 and 2006–07 shows that the mechanism is practical, beneficial to individual teachers, and provides data of relevance to institutional planning for e-learning.


2018 ◽  
Vol 8 (3) ◽  
pp. 228
Author(s):  
Rachel Wai Yi Cheung ◽  
Rakesh Kumar Agrawal

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