摘要：Accounting educators continuously seek ways to effectively integrate instructional technology
into accounting coursework as a means to facilitate active learning environments and address the
technology-driven learning preferences of the current generation of students. Most accounting
textbook publishers now provide interactive, web-based learning systems as a supplement to their
textbooks. However, there are critical differences across publishers with respect to the system’s
interface, functions, content, features, and support. These differences directly impact the effectiveness
of a web-based learning system as an instructional tool and as a corollary, may impact the ultimate
utility of the associated textbook as a pedagogical resource. As such, an evaluation of available webbased
learning systems is an essential component of the textbook review process and should consist of
a meticulous evaluation of the system’s functionality and features in light of instructor and student
needs and preferences. Unfortunately, given the functional intricacies and disparity in features across
web-based learning systems, this can be a daunting task. The purpose of this paper is to offer
accounting educators some practical guidance on evaluating web-based learning systems prior to
adoption. This guidance is presented in the form of a framework based on key processes underlying the
systems development life cycle (SDLC), a logical process model used by systems professionals to
guide the acquisition and/or development of information systems.
关键词：accounting, instructional technology, web-based learning systems, systems evaluation
