Examine the Impact of Lecture Video Policy to Study Indirect-Cost Variances in an Online Cost Accounting Course.

This paper makes a contribution to extend accounting education literature by examining the impact of lecture video policy to study indirect-cost variances in an online undergraduate-level cost accounting course. This study finds that the use of lecture video policy has a positive impact on students’ participation in watching indirect-cost variance lecture videos. The research reports more students repeat watching indirect-cost variance lecture videos because indirect-cost variance analysis is the most challenging and difficult topic in this online cost accounting course. In general, the adoption of lecture video policy has a favorable impact on students’ perceptions about their progress. The results clearly demonstrate that students favor lecture-video-watching policy in this online cost accounting course. The implication of this study is that instructors may consider adopting lecture video policy in online upperlevel accounting classes, where students may feel more motivated to watch lecture videos to help their learning activities. [ABSTRACT FROM AUTHOR]