ABSTRACT
This pedagogical study examines accounting undergraduate students' performance, satisfaction, and perceived course effectiveness under two distinct modes of course delivery: traditional live-instructed classes and teacher-less pre-recorded online lectured classes. Hypotheses testing on the differences and possible factors influencing the two settings are based upon data collected from two sections of each introductory accounting course: Financial Accounting and Managerial Accounting. The findings on students' performance indicate no significant differences in students' grades in each mode of course delivery. Live lectures given in traditional classrooms do not affect students' overall learning when compared to a teacher-less course environment. The results of testing indicate that a student's prior GPA and interest in the course material are the most important factors that determine his or her final course grade. This study also provides some evidence that students' satisfaction and perceived effectiveness is greater in a traditional course setting. The methodology employed in this research avoids many of the problems encountered in prior studies. The main findings are also useful to university instructors and administrators in terms of the use of technology and its impact on the cost and effectiveness of introductory accounting courses.
