Orapin, D., Gray, D., & Williams, M. (2007). Transactional distance theory applied when designing international accounting online courses. The Texas Journal of Distance Learning [Online serial], 4(1). Available: http://www.txjdl.org/articles/v4i1/duangploy/
Transactional Distance Theory Applied When Designing International Accounting Online Courses
Teaching online is a growing phenomenon. Distance education via online is expected to grow exponentially. Current research indicates a lack of a conceptual framework for accounting via online education. This paper develops and applies a conceptual framework based on transactional theory to the design of online international accounting courses. The factors considered include dialogue, structure, autonomy, learning theory, technology, and pedagogical strategy. Application of the framework to international accounting is discussed. This framework creates an awareness describing varying levels of teacher-student interaction. It serves as a practical foundation for future development and improvement of accounting courses.
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