Accounting Faculty Utilization Of Web-Based Resources To Enhance In-Class Instruction

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Thomas G. Black
Howard F. Turetsky


Accounting pedagogy, Internet utilization, accounting academic accreditation


Our study examines the extent to which accounting faculty use web?based resources to augment classroom instruction.  Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the individual factors of academic rank and gender. We find strong statistical inferences that accounting accreditation signifies an increase in the likelihood that accounting faculty utilize the internet to supplement pedagogy.  The presence of an accounting doctoral program, as well as the interactions of accreditation with the ranks of assistant and full professors, in addition to the female gender, are associated with an increase in the odds that faculty integrate the internet in their courses. 


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