ABSTRACT

This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents’ perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.

摘要

本文概述了 623 名哥伦比亚学生和毕业生对通过 MOOC 学习 IFRS 的看法。通过在线调查收集数据，并通过因素分析检查结果。确定了三个主要因素： 感知效用；设计; 和缺点。使用多元技术，发现受访者对性别的看法存在显着差异，女性对通过 MOOC 学习 IFRS 持更积极的看法。实施了一个 logit 模型来确定这些因素如何预测受访者对 IFRS MOOC 的需求。研究结果提供了有趣的见解，特别是对于会计教育领域的研究人员和学术产品的提供者。