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Journal of European Economic History
2021, Volume:2, Issue:2 : 9-17
Research Article
Blended Learning Models in Accounting Education: A Global Comparison of Designs, Outcomes, and Implementation Conditions
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1
Department of Accounting & Business Analytics, Eastern River University, Guwahati, India
2
School of Accounting, Wellington Institute of Technology & Commerce, Wellington, New Zealand
3
Faculty of Business, Mediterranean College of Management, Alexandria, Egypt
Abstract

Blended learning has become a dominant instructional approach in accounting education worldwide, combining face-to-face instruction with digital learning environments. While the “blend” is widely adopted, its underlying models vary across regions due to differences in infrastructure, institutional culture, accreditation expectations, student preparedness, and labor market demands. This study provides a global comparison of blended learning models in accounting education by synthesizing dominant design patterns and evaluating their pedagogical mechanisms, assessment integrity, equity implications, and learning outcomes. Using a comparative conceptual method supported by a structured narrative synthesis of international practices reported in higher education and accounting pedagogy literature, we develop a typology of blended models: (1) flipped classroom blend, (2) rotation/station blend, (3) hybrid-flexible (HyFlex) blend, (4) online-first blend with campus support, and (5) simulation- and analytics-embedded blend. We propose an evaluation framework connecting contextual inputs (technology access, class size, faculty digital readiness) to learning processes (active learning, feedback cycles, analytics-guided support) and outcomes (performance, engagement, skill transfer, academic integrity). The paper contributes a practical curriculum design blueprint, assessment strategies suitable for accounting competencies, and implementation guidance for institutions across developed and emerging economies. Findings indicate that blended learning is most effective when it is intentionally designed around accounting skill acquisition—problem-solving, judgment, communication, and technology-enabled analysis—rather than merely delivering content through multiple channels.

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