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Electronic Mail as a Pedagogical Tool to Teach International Accounting

Niamh Brennan () and Cheryl Prachyl

Open Access publications from Research Repository, University College Dublin

Abstract: This paper reports on the use of electronic mail (e-mail) as a pedagogical tool in accounting instruction. E-mail has potential significance as a teaching tool particularly from its ability to link students internationally. It is therefore of particular interest in teaching international accounting. It provides a low-cost, relatively easy-to-implement approach to enhance instruction of comparative international accounting regulation and practices. However, application of e-mail to many other classroom situations is discussed. E-mail was used as a means of accounting instruction in a joint international accounting project between students at University College Dublin and at The University of Texas at Arlington. The project, a joint comparative study of Irish/UK versus US accounting practices, was conducted entirely by e-mail. The paper reports how e-mail expanded the learning experiences of students working together internationally. This paper establishes the feasibility of using e-mail as part of students' learning experiences. Further research is underway to measure specific learning improvements attributable to e-mail as a method of instruction and to examine whether e-mail has potential as an effective teaching tool.

Keywords: Accounting--Study and teaching; Electronic mail (search for similar items in EconPapers)
Date: 1997-10
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Published: 8th International World Conference on Accounting Education, International Association for Accounting Education and Research (IAAER), Paris, France, October, 19971997-10

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http://hdl.handle.net/10197/5787 Open Access version, 1997 (application/pdf)

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