Effects of blended e-Learning: a case study in higher education tax learning setting

This article has two main objectives. First, we describe the design of an e-learning system for a University Income Tax Law course. Second, we analyze and explore learning results in terms of students' learning satisfaction and learning achievement. Learning achievement was examined by questions derived from the course content while learning satisfaction was analyzed based on an adaptation of the Technology Acceptance Model (TAM). Results indicate that neither gender nor the school system affect students' e-learning system satisfaction. Since students' knowledge and exposure to computers are equal regardless of gender or educational background this reduces the significance of both these variables. Participating samples are divided into three groups: traditional, fully on-line and blended learning. We find, however, a statistically significant difference existed in learning achievement among groups. The blended learning group, combining on-line learning with paper-and-pencil testing, has the best learning achievement among the three groups.