A conceptual model for the development of online cognitive apprenticeships in a college accounting course

Accounting practitioners have challenged educators to reform the traditional methods of instruction that have characterized that discipline. Similarly, instructional designers for online learning are challenged to develop theoretically grounded principles of design for online courses rather than simply adapting traditional instruction for online delivery. A conceptual model for online accounting instruction that is grounded in learning theory and specific in its practical application would be helpful to accounting educators. That model would enable educators to design and change instruction based upon principles to facilitate learning of knowledge, skills, and concepts valued by accounting practitioners. Using cycles of action research, this study resulted in the development of such a conceptual model. The literature-based conceptual model was framed by the cognitive apprenticeship elements of situated learning theory and addressed specific objectives for reform of traditional accounting education.