چکیده (انگلیسی):

The College of Business and Economics (CBE) in the United Arab Emirates University (UAEU) got
the accreditation of the Association to Advance Collegiate Schools of Business (AACSB) by the end
of 2000. Since then, there have been several educational and academic changes in the CBE policy
and operational strategies. One of the significant changes was the development of course delivery
approach towards active learning based on the utilization of technology and web based education.
During the period 2001 to 2005, the accounting department developed 60% of its courses to be
delivered according to the new approach. This paper reports how the course “Advanced
Accounting” was traditionally delivered and the changes applied to get the benefits of technology in
order to improve our students’ skills. The paper also reports the effect of that change on the
education outcome measured in two sets of variables. The first measures the changes in students’
course evaluation and the second measures the changes in students’ performance before and after
the course development. A conclusion is made on the effect of web based education and the use of
technology on the accounting education.