Abstract
Online education continues to evolve and grow dramatically at colleges and
universities across the globe.
Institutions seek to meet the new demands by offering online distance
educational opportunities while increasing cash flow for their college. The purpose of this quasi-experimental
ex-post-facto study was to compare student outcomes from two Principles of
Accounting courses both delivered in two methods of instruction: traditional
face-to-face and an online asynchronous format.
The online content for both courses was developed with assistance of
academic technology professionals at the participating university. Student learning was measured as final course
grade where all exams were administered by a testing center. The sample size included 124 students from
the online sections and 433 students from the traditional face-to-face
sections.