It is up to us as instructors to assist in, and motivate, that transition. This is true to varying extents across disciplines, but is particularly crucial in accounting, which is synonymous with information dissemination. Consequently, online Computer Assisted Learning is asynchronous (takes place outside the classroom) and presents the opportunity-if not the need-to move in this direction.

On the Web and Liking It
For example, I teach an Internet-based, distance-learning course. At the beginning of the course, I must convince each participant that his or her role as a student is to be an active learner rather than a passive learner in which the student sits in a classroom listening to a lecture. This is different even from other, more traditional modes of non-passive learning, such as group participation or discussion seminars.

Active learning in this context entails aggressively seeking and assimilating the packets of knowledge needed to eventually achieve the core competencies identified in the course objectives. My role as instructor is to guide, focus and critique the student's learning experience. I do this by developing real-world, real-time electronic cases that direct attention to specific accounting issues identified in the several course modules.

Specific questions within the cases focus the students' attention on key points. As an active learner, the student must seek the information to appropriately address the issues. With indirect guidance, but not specific direction from me, the student must ask questions like:

• What information do I need to address the issues in the case?
• Where is the most appropriate and efficient place (typically on the Internet) to find this information?
• How do I apply the information I found to the problem at hand?
• How do I offer my proposed solution in a convincing way?

While many courses may not lean to the computer-dependent format, material can benefit from an Internet element that promotes active learning to one degree or another. For instance, two courses I teach have Internet components that are supplemental rather than being required. In each, a course Web site hosts an interconnected set of Web pages where students can access a wide variety of course resources.

In my case, these resources include lecture notes and overhead transparencies so students who come to class with these in hand can focus on the discussion rather than on trying to write and copy at a faster rate than I can talk. I also apprise students on updated information about related topics like Beta Alpha Psi, tutorial assistance times, computer lab hours and internship openings.

Students also can take practice exams, study concepts with electronic flashcards, review material using a self-paced tutorial and read current articles from the financial press. They can get solutions to homework assignments at the site. The resources include links to accounting references, career information, general references and FASB pronouncement summaries.

Although the use of the Web site is optional, virtually all students use the resources regularly-in fact, most use it daily. Because the central focus of accounting is information dissemination, the Internet is inherently appropriate. Students not only learn traditional material on a new real-time dimension, but also become well versed in using the Internet.

Taking Technology to the Next Level
There are some benefits of the Internet-element that can enhance any course. Each of my courses, for example, has a "Bulletin Board" on which I post grades and provide daily course information including "Today's Hint." Students provide me with profiles of themselves using an electronic form on the Bulletin Board.

The nature of information required of accounting professionals and accounting students and its sheer volume is undergoing constant change. A partial solution is for accounting educators to make available to their students the myriad resources made possible by emerging technologies-and to instill in students an active learning mindset consistent with an adaptive accounting career.

The courses mentioned here can be accessed from www.people.memphis.edu/~dspice