First Year Accounting Students’ Perceptions of Blended Learning

The purpose of this study is to use student-related variables to examine their impact on students' perception of the integration of face-to-face and blended learning experience and students' learning outcomes. This study uses survey questionnaires at the beginning and end of semester. The data analysis consists of (1) a paired sample t-test and (2) a partial least squares model to analyze the effect of student-related variables on student perceptions on the integration of blended learning at the beginning and end of semester and their learning outcomes, over the three year study period. Students' perceptions at the outset were found to be important in their view of the subject and the learning experience they will enjoy. The learning experience throughout the semester affects the students' perceptions on blended learning at the end of the semester and their perceived performance in both mid and final exams. No relationship was found between prior accounting knowledge and blended learning however a positive relationship was found between prior computer knowledge and blended learning. This study provides empirical evidence of the benefits of adopting blended learning in a first year accounting subject. These findings have implications for accounting educators who can use this knowledge to motivate students to engage in blended learning and improve their learning outcome irrespective of their prior knowledge