Cross-institutional development of sharable learning technology tools for flexible accounting education

This paper describes a collaboration between three Irish Institutes of Technology to develop a series of
sharable, e-learning resources to support students learn introductory aspects of financial accounting. It
describes the resources and illustrates pedagogical, instructional design and technical considerations in
their development. The collaborative process is discussed, as are evaluation completed to date and plans
for further use and development.
Findings of this study include the effect of the flipped classroom in transforming student learning and the
development of their digital literacies; the positive response to providing a flexible and scaffolded
approach for learning, and the positive effects of collaboration between higher education institutions.
Challenges associated with introducing and resourcing such initiatives will be discussed.
The paper should be of interest to anyone teaching introductory financial accounting and to anyone with
an interest in using an e-learning approach in their teaching practice. It is hoped that the paper will
generate discussion on e-learning, and on creation and sharing of e-learning resources via repositories
such as the NDLR and Jorum.