The rapid acceptance of and changes in information technology has meant that the pedagogical benefit of incorporating new technologies into subject delivery is not well understood and the non-discipline specific findings are inconclusive (Bonner, 1999; Brace-Govan & Clulow, 2000; Reeves, 1997; Smeaton & Keogh, 1999). Even though some studies have reported that improved learning outcomes result from heightened motivation and extended mental effort (Bryant & Hunton, 2000; Kember, 1995; Koh & Koh, 1999; Kozma, 1991), Ramsey (2003) concludes that the impact and use of technology on learning outcomes for students and faculty are not well understood. That this issue has not been well examined in the accounting literature (Bryant & Hunton, 2000) provides the motivation for this study to investigate how students utilise a Virtual Learning Environment (VLE) and second to identify student perceptions of its usefulness.
This study seeks to provide a platform for evaluating the pedagogical effectiveness of an accounting VLE by first ascertaining how students utilise this learning tool and second identifying student perception of the VLE as a learning tool.

Paul Wells, Faculty of Business, Auckland University of Technology
Peter Fieger, College of Humanities and Social Sciences, Massey University
Paul de Lange, School of Accounting and Law, RMIT University

Read The Virtual Learning Environment: Student Use and Perceptions of its Usefulness.