NotesFAQContact Us
Collection
Advanced
Search Tips
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ1312301
Record Type: Journal
Publication Date: 2021
Pages: 21
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
Available Date: N/A
Learning IFRS through MOOC: Student and Graduate Perceptions
Accounting Education, v30 n5 p451-471 2021
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents' perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Colombia
Grant or Contract Numbers: N/A
Author Affiliations: N/A