@article{oai:shudo-u.repo.nii.ac.jp:00000530,
 author = {菅原, 智 and スガハラ , サトシ and Boland , Greg and Sugahara ,  Satoshi},
 issue = {2},
 journal = {修道商学},
 month = {Feb},
 note = {P(論文), In recent years we have seen many educational institutions "experiment" with flexible delivery modes for their courses in an attempt to achieve improvements in student learning outcomes. These new modes of delivery have evolved almost simultaneously with the rapidly changing Electronic Commerce medium. In this pilot study we investigate the effectiveness or not of offering sections of a first year accounting course to undergraduate students via online electronic delivery. The aim of this study is to identify factors and variables that affect the way our new undergraduates approach their learning. The results of this pilot will hopefully assist in the formulation of a more comprehensive research project in the future. The overall objectives will be to assist accounting curriculum policy makers in enhancing more effective teaching programmes for their staff. Previous literature reviews on computer-assisted learning were analysed to assist the authors in establishing their parameters for the study; hypothesis and questionnaire. Specifically, the authors have chosen the first year accounting course at the Australian National University for their pilot study. Although the course is mainly delivered using traditional teaching methods, major sections of the course are available to students online, via the Course Website. A questionnaire was administered to seventy-two of these students (Appendix). Our initial results indicate that the majority of these undergraduates would prefer the course (BUSN 1001) not to be presented online. The traditional method of delivery was overwhelming preferred-major reasons being the desire for "teacher contact/interaction", and "help" being more readily available in a classroom situation. The study produced some very interesting correlations between different variables, particularly in terms of the countries where students originally learned their computer skills.},
 pages = {171--186},
 title = {The Impact of Electronic Learning among Accounting Students from Different Cultures},
 volume = {44},
 year = {2004}
}