We recommend using a hybrid of CD-ROM and the
web for maximum effectiveness. For large applications that do not
require frequent updates, CD-ROMs are better while for smaller applications
requiring frequent updates the web is better. We would make FAcT
downloadable via the web if the downloads could be protected from
redistribution. This is why our trial version is downloadable but
not the full version.
This page is about the choice between applications
that run directly on an operating system ("Native applications")
and applications that run with a browser ("Browser-based"
applications). Industry incorrectly refers to this choice as CD
vs. the web.
Advantages of Browser-based Learning
We have been offering e-learning since 1995 and
would have quickly moved entirely to the web if the choice was clear
cut. The major advantages of browser-based applications as opposed
to native Windows applications are supposed to be in distribution, tracking, cross
platform compatibility, and communication.
Our experience tells us the following:
- Distribution: Introductory Financial
Accounting concepts do not require daily updates. We update
the CD once every year and that is more than sufficient to fix
errors and bring the software up-to-date. Web is certainly appealing
when the content changes frequently. In fact, we provide numerous
web links so that students can access relevant current information.
As mentioned above, we would also make our application downloadable
if such downloads could be protected from redistribution. Running
the application strictly within a browser is also unappealing
to those who frequently do not have fast internet connections
when they travel.
- Tracking and assessment:
- Our experience tells us that students detest constant monitoring.
They are more likely to complain about "technical problems"
if the computer is used for such monitoring and view the computer
as their adversary as opposed to a tool that enhances their
learning. Yes, students do need motivation but not the constant
monitoring that is often touted to be the advantage of the
- On-line assessment is often limited to multiple-choice quizzes
because it is difficult for a computer to grade longer problems
that require multiple steps. This is especially difficult
if one wants to give partial credit or not penalize students
repeatedly for carrying through a mistake that they make in
the initial steps of a problem. We have seen several vendors
offer assessment solutions but have yet to see a real grading
solution to the longer problems that are a necessary part
of accounting. That is why we still hand out traditional problems
and grade them manually. Of course, these exams can be easily
posted to the web for distribution.
- In our experience, a hybrid of CD and the web is ideal.
Most schools and corporations have their own learning management
system such as WebCT, Blackboard, SumTotalSystems, Docent, or
SABA. Periodic quizzes can be added to such learning management
systems that motivate students to pace themselves. For an
extra fee, we can work with you to add on-line quizzes to
your learning management system. If you do not have a learning
management system, we can host these quizzes for you at the
- Cross platform compatibility: In
our experience, Windows 95 and above cover almost all of our clients
eliminating the need for compatibility with Macs and UNIX. Moreover,
cross platform compatibility on the client side is mostly hypothetical.
There are often many differences in browser implementations and
versions across platforms making it very difficult to ensure cross-platform
- Communication: Communication among
students is certainly an advantage of web-based system. We have
seen the CD being used in conjunction with a learning management
system such as WebCT or SumTotalSystems that allows participants to
communicate in a variety of ways.
Disadvantages of Moving Entirely to
There are some serious drawbacks of moving learning
materials entirely to the web. These drawbacks are not often mentioned
in the press but we have become aware of them given our relatively
long experience in trying to deliver effective e-learning.
- The rich interactive features of the native software such as
the drag-and-drop journal entries simply do not work directly
side or use Neuron plug-in (DHTML does not support drag-and-drop
either). In our experience, each option has the following problems:
- Java: One needs to separate the use of Java on the server
side versus Java on the client side. Java works well on the
server side and is heavily used. However, the drag-and-drop
user interaction requires Java on the client (user) side.
- Netscape and Internet Explorer differ in their implementation
- Even different versions of the same browser are not
- Microsoft does not include the Java virtual machine
in the standard download of Internet Explorer. Therefore,
users may have to download and install the Java virtual
- The security settings in many networks often prevent
full use of Java on the client side.
- Even if the application works correctly on current
versions of browsers, it is difficult to ensure that it
would work when new browser versions, patches, or security
bulletins are released.
- We had significant technical problems when we tried
Java on a test basis.
- Plug-in: Use of any plug-in requires that the users have
the plug-in installed. Some plug-ins such as Macromedia Flash
are supposed to be widely available, but the reality is that
most users do not have the current version of plug-ins requiring
downloads and installations. FAcT can be made to work on the
web via the Neuron plug-in (about 6 Mbytes) but some useful
features do not work in the plug-in. Plug-ins are still fraught
with problems as many network firewalls prohibit downloading
and installing plug-ins.
- Students have voiced their strong opposition to the slow speeds
(yes, any meaningful e-learning application is large enough to
have slow downloads even on fast networks).
- Any minor hiccups on the web-server running the e-learning package
or network congestion result in the software being unavailable
- Overall, we view the Financial Accounting Tutor as a very interactive
and well written e-text. The best testimonial to its success is
the scores of happy students that have used the software. We are
not opposed to the web and recommend that the Financial Accounting
Tutor be used in conjunction with a learning management system
chosen by your organization.