摘要：Subject and Purpose: This study, by combining information technology with traditional education, attempts to compare this method with traditional face-to-face method in terms of its effect on the academic performance of accounting students. Methodology: This is a quasi-experimental study. The educational e-learning content was prepared and implemented by the researcher and pre-test and post-test with experimental and control group were used to execute the project. The validity of the test questions was confirmed by three accounting masters. The study was conducted on students who had taken the first Intermediate accounting course in the first semester of the 98-99 academic year. Covariance analysis was used to analyze the results. A retest was used to ensure the reliability of the study and Also, the study was conducted simultaneously in several universities. Findings: Statistical outputs showed no significant difference between the two learning methods. Conclusion and originality and adding to knowledge: The results of this study showed that the integration of technology in accounting education does not make a difference in the level of students' academic performance compared to face-to-face method. This could be due to environmental factors which are beyond the control, such as the weakness of technological tools, the lack of full availability of the necessary prerequisites, or the implementation of the combined method in this study.
关键词：Accounting Training;Information Technology;Blended Method;Traditional Face to Face method
