Learning Efficacy and Cost-effectiveness of Print Versus e-Book Instructional Material in an Introductory Financial Accounting Course

David Annand
Athabasca University


This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to relative learning effectiveness and selected qualitative attributes. Print-based material was generally preferred by learners. No significant difference was found regarding learning effectiveness. Implications of lower relative production and distributions costs for e-books are discussed in this context.

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