ABSTRACT Previous studies have compared student performance for the same or similar classes delivered both online and face-to-face. However, few studies have explored the role that a change in learning environment plays in the student’s ability to transfer skills and knowledge gained in prerequisite courses to follow-on, or post-requisite, courses. The purpose of this study was to examine the relationship between student demographic factors, learning environments, and the transfer of skills and knowledge in undergraduate accounting education. In addition, this study examined student perceptions of online learning both before and after the course learning sequence, and the specific accommodations instructors made to their instructional design to facilitate the delivery medium change in learning environment. Data for this study was collected from 2,324 students and their corresponding instructors participating in a sequence of two undergraduate accounting courses at a large Midwestern U.S. university. Results revealed a positive relationship between a student’s performance in post-requisite coursework and GPA, the number of completed credits, and enrollment status (full or part-time). Instructors made delivery medium specific adjustments in course topic coverage, student participation, and group work to accommodate for the perceived capabilities of the learning environment.

中文翻译：

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在本科课程序列中探索学习环境对转学、学生认知和教师住宿的影响

摘要 先前的研究比较了在线和面对面授课的相同或相似课程的学生表现。然而，很少有研究探讨学习环境的变化对学生将先修课程中获得的技能和知识转移到后续或后修课程的能力所起的作用。本研究的目的是检验本科会计教育中学生人口因素、学习环境以及技能和知识转移之间的关系。此外，本研究调查了学生在课程学习序列之前和之后对在线学习的看法，以及教师对其教学设计做出的具体调整，以促进学习环境中的交付媒介变化。本研究的数据来自 2, 324 名学生及其相应的教师参加了美国中西部一所大型大学的一系列两门本科会计课程。结果显示，学生在必修课程中的表现与 GPA、已完成学分和注册状态（全日制或非全日制）之间存在正相关关系。教师在课程主题覆盖范围、学生参与和小组工作方面对交付媒介进行了特定调整，以适应学习环境的感知能力。和注册状态（全日制或非全日制）。教师在课程主题覆盖范围、学生参与和小组工作方面对交付媒介进行了特定调整，以适应学习环境的感知能力。和注册状态（全日制或非全日制）。教师在课程主题覆盖范围、学生参与和小组工作方面对交付媒介进行了特定调整，以适应学习环境的感知能力。