Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance

This study, using a combination of information technology and traditional education, attempts to compare the effects of this combined method to the effects of traditional face-to-face method on the academic performance of accounting students. This is a quasi-experimental study. The e-learning content is prepared and implemented by the researcher and pre-test and post-test with experimental and control group are used to execute the project. The validity of test questions is confirmed by three accounting masters. The sample consists of students who had taken the first Intermediate accounting course in the first semester of the 98-99 academic year. Covariance analysis is used to analyze the results. A retest is used to ensure the reliability of the study and the study is conducted simultaneously in several universities. Statistical outputs show no significant difference between the two learning methods. The results show that the integration of technology in accounting education does not make a difference in the level of students' academic performance compared to face-to-face learning method. This could be due to environmental factors beyond the control, such as the weakness of technological tools, the lack of full availability of the prerequisites, or the implementation way of the combined method in this study.