Adapting to changing expectations: Post-graduate students' experience of an e-learning tax program

In response to the impact of information and communication technology on traditional business and commerce practices, and the empowerment of individuals by the growth of information available on the Internet, educators are challenged to adapt the curricula and delivery modes of educational programs for knowledge workers, such as tax accountants. Today's tax accountants are expected to be computer and information literate, and are valued for their critical thinking skills based on subject knowledge. This article evaluates the implementation of an e-learning Masters Program in Taxation in South Africa based on the feedback from students. Three criteria are used: the use of technology, the learning design, and flexibility of the tax program. Students reacted positively to the use of technology, but expressed concern about the lack of interaction between students, and between students and teachers. The author argues that the choice of technologies, the outsourcing of teaching services, and the program facilitator's teaching approach emulate the face-to-face tax program and therefore still support a teacher-centered teaching and learning approach. Students and teachers who are used to a traditional teacher-centered teaching and learning approach often measure the quality of a learning experience by the amount of information transmitted by a subject expert. Getting students to take responsibility for their own learning poses a bigger challenge than improving students' computer and information skills. Several recommendations are made to improve e-learning programs that will produce self-directed, lifelong learners who can be productive in an information-based economy. (c) 2004 Elsevier Ltd. All rights reserved.