The Use of Technology in the Delivery of Instruction : Implications for Accounting Educators and Education Researchers

The twofold purpose of this paper is to offer recommendations to accounting educators regarding educational technology (ET) delivery modes, and to stimulate accounting education research efforts in the area of ET. Drawing from behavioral and cognitive theory, as well as educational research on the impact of technology on learning, this paper reports and discusses the current state of research in ET. Next, ET research and accounting technology research are reviewed and classified into five types: (1) evaluation research, (2) media-comparison studies, (3) intra-medium studies, (4) aptitude-treatment interaction studies, and (5) alternative research designs. We provide practical guidelines to accounting educators and theory-based suggestions to accounting education researchers with regard to ET and its potential impact on student learning. Finally, we offer some directions for future accounting ET research