Universities and academic departments throughout the world have made large monetary and time investments in information technology, particularly in recent years. In terms of educational research, technology advances are driving a new instructional paradigm—the transformation from physical to virtual learning. This paradigm has led to a marked increase in the use of two-way interactive means of communication involving satellite television, and away from face-to-face teaching. Tele teaching is a result of the interactive technical advances used in teaching and has been used across many teaching disciplines particularly in recent years.

Tele teaching describes the use of two-way telecommunications to transact teaching and learning over a distance. Tele teaching evolved from video conferencing, yet differs because tele teaching is primarily focused on the opportunity to create interaction, particularly two-way interactions between the learner and instructor. Video conferencing on the other hand is largely one-way communication. Tele teaching involves the transmission of both image and speech back and forth between two or more physically separate locations. This is accomplished with cameras (to capture and send video from a local endpoint), video displays (to display video received from remote points), microphones (to capture and send audio from a local point), and speakers (to play audio received from remote points).

Summarising the impact of technology on accounting education, both Rebele et al. (1998) and later Bryant and Hunton (2000) noted that educational research has progressed towards newer technologies faster than accounting research. Until 1998, Rebele et al. (1998) reported only one study that used simultaneous audio and video communication for teaching accounting across students at physically different locations. Rebele et al. (1998) termed this “interactive television” (IT)—a similar method to tele teaching in that IT also allowed for simultaneous audio and video communication across students at different locations. The one reported study examined student performance in a junior level accounting course, and student attitudes of the two-way IT teaching method. Conclusions were that students in the remote site outperformed students in the originating site however students at the remote site did not express a desire to enroll in IT given a choice. In their later review of teaching approaches using technology, Bryant and Hunton (2000) could add no further studies linking accounting education to tele teaching however a later study by Halabi et al. (2002) reported on the use of two-way interactive television by tele teaching a large first year accounting classes. This study also examined students attitudes when being tele taught accounting across two campuses, and also reported that given a choice between tele teaching and traditional face-to-face lectures, students preferred to be taught face-to-face.

This paper extends the dearth of extant literature on tele teaching relating to accounting education by surveying students on two separate campuses who had been tele taught in an introductory accounting class for one semester. In this study, a number of questions were asked which examined whether students felt that the tele taught lectures provided interaction between the learner and instructor in a similar way to face-to-face teaching.

The paper proceeds as follows. The next section describes the literature review and the development of the hypotheses. The methodology of the study is then outlined and the results provided. The final section then discusses the results and outlines the implications and limitations of the present study.

In terms of educational interactions, Moore (1993) noted that the interaction between learners and the instructor is regarded as essential for effective teaching noted further than in any analysis of learning this interaction between learner and instructor needs to be addressed in the development, implementation and evaluation of a teaching program. While there are a number of interactions that should exist to measure effective teaching this study concentrates on the interaction between the student and teacher. A recent study by Herbert and Hannam (2002) which aimed at identifying best practice for teaching large classes, noted that teaching staff considered the most important interaction was between the learner and instructor.

Moore (1993) stated that the learner–instructor interaction is most obvious and effective in a face-to-face teaching situation as the learner comes under the direct influence of the instructor. Moore (1993) also reported that irrespective of the teaching medium, all educators attempt to achieve a number of aims in the learner–instructor interaction. These aims involve the instructor seeking to stimulate or at least maintain the students interest in what is to be taught, to motive the student to learn, and to enhance and maintain the student’s interest, including self-direction and self-motivation. In the learner–instructor interaction, the instructors make presentations of information, organise students’ application of what is to be learned, and evaluate performance. Instructors also provide counsel, support and encouragement.

As the study links accounting tele teaching with interactions between the learner and the instructor, it leads to the testing of the following three hypotheses:

That student’s who were lectured accounting by the tele teaching methodology considered that the tele lectures hindered effective interactions between the learner and the instructor.

That student’s who were lectured accounting by the tele teaching methodology were not able to ask as many questions as in the normal face-to-face lectures.

That student’s who were lectured accounting by the tele teaching methodology received less feedback than in the normal face-to-face lectures.

These hypotheses are grounded in the literature examining effective educational teaching which shows that interaction between the learner and instructor is important. The hypotheses are expressed in the negative as prior research has shown that given a choice between tele teaching and traditional face-to-face lectures, students preferred to be taught face-to-face.

The next hypothesis emanates from the limited research linking two-way interactive communication and performance in accounting education:

That the final performances of students who were tele taught in the present semester is not significantly different to students in the prior semester.