Abstract:
PURPOSE – Educators in the accounting discipline are faced with the challenge of finding innovative
ways to accommodate the flexible learning styles of Millennial students, using “in classroom/contact
time” effectively and decreasing transactional distance between students and educators in large classes.
In an attempt to address these challenges, this paper aims to describe the implementation of basic
e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional
tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred
approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports
on students’ use and experience of various basic e-learning tools, as well as the impact of the use of these
tools on student performance.
DESIGN/MEDOLOGY/APPROACH – An action research methodology was followed, and data were
collected by way of a voluntary, descriptive student survey and student class lists. A total of 387
students completed the survey.
FINDINGS – Students appear to have access to devices and data to use e-learning tools. They perceive
these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not
have a significant impact on performance; however, it does appear to have a positive impact on the
learning environment and student engagement.
ORIGINALITY/VALUE – The results of the study may be of benefit to educators and curriculum designers
who are responsible for reviewing and updating the content delivery methods of undergraduate
taxation curricula in large classes with diverse student populations. These results add to the limited
body of knowledge on the implementation of basic e-learning tools in a South African accounting
education setting.
