Distance Education: A Review of the Contemporary Literature

This paper provides an overview of the distance education literature, including a review of the definitions, theories, and major issues related to distance education. We introduce a research model for distance education constructs, and review the literature outside accounting within each of the model constructs. Finally, in an effort to advance accounting research in this area, we articulate several important research questions within each of the constructs of the model, and provide suggestions for accounting educators interested in pursuing distance education pedagogy.