E-learning in Accounting Programmes in Hong Kong: Evolution and Effectiveness

This paper reviews the evolution of e-learning in accounting programmes in Hong Kong and, as a case study, reports an evaluation of the effectiveness of e-learning in one of the programmes. The fast pace of economic development in Hong Kong since the 1960s has created an increasing demand for qualified professional accountants, who have been facing rapid challenges from the global socio-economic changes. To equip the future professional accountants to cope with the required competences, the tertiary institutions in Hong Kong have been employing e-learning as an important blended learning mode of knowledge-sharing and motivating the accounting students to develop lifelong learning skills. This paper covers the historical background and adoption of e-learning in accounting education during the past decades, showing how its evolution has been in line with the overall technological developments in education delivery as well as the accounting industry. On this basis, the e-learning practice of an accounting programme was evaluated for its effectiveness. The findings showed that students were satisfied with the overall quality of the e-learning facilities provided on campus, but technical support was an area which may hinder the effective use of the facilities.