摘要：The aim of the paper is to investigate the benefits and drawbacks resulting from the implementation of e-learning in accounting modules among educators. The primary source of data was a questionnaire conducted among 79 accounting lecturers, employed by the leading Polish economic universities. The results of the survey have shown that e-learning is not widely used by accounting academics in Poland. The most important benefits of the e-courses included the enhancement of efficiency and flexibility of the teaching process. The most serious difficulties were an extensive amount of work associated with designing and updating course materials and technical problems. The effectiveness of e-learning techniques in teaching accounting subjects is determined by the easiness of e-learning delivery, more regular learning process, greater development of students’ social competences during e-learning classes and a more effective process of verification of students’ progress, in comparison with traditional classes. Furthermore, the study provides evidence that lecturers, who decided to use e-learning, perceive this way of teaching as more efficient, and at the same time more demanding, in comparison to traditional classes. The paper contributes to the understanding of the use of e-learning in accounting education and offers findings that might be useful for both policymakers and practitioners.
