چکیده (انگلیسی):

More than ever before, today’s colleges and universities are employing innovative and mutually-beneficial ways to
meet the needs of students. Due to increasing competition and changing demographics, institutions benefit from
attracting more students as higher enrollments generate greater revenue; these additional tuition and fees are
crucial as costs continue to rise and state funding declines. Alternative course delivery modalities provide flexibility
that can enable more students to obtain access to a postsecondary education as well as appeal to those with
different learning styles or who are looking for a less traditional college experience. In recent years, online
programs have grown significantly when compared to the traditional face-to-face (F2F) environment. While both
deliveries have their own advantages and thus supporters, each has its own disadvantages as well. As a result,
blended or hybrid classes, which include features of both F2F and distance courses, are becoming more common.
This article describes a study in which two sections of an F2F tax course offered students access to recorded
lectures, and reports the results of a survey designed to ascertain student usage and perceptions of the value of this
supplemental material.