OJAcct  Vol.3 No.4 , October 2014
Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community
Author(s) David Annand*
ABSTRACT
The development of an introductory financial accounting text as an open educational resource (OER) is described and grounded in the literature. Based on these experiences, the concepts of openness and collaboration suggested in the literature are critiqued. Attributes contributing to financial sustainability of the project are discussed within the particular institutional environment and extended to the post-secondary community in general.

Cite this paper
Annand, D. (2014) Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community. Open Journal of Accounting, 3, 83-88. doi: 10.4236/ojacct.2014.34010.
References
[1]   Cape Town Open Education Declaration (2008) www.capetowndeclaration.org/read-the-declaration

[2]   Butcher, N. (2011) A Basic Guide to Open Educational Resources (OER). Commonwealth of Learning, Vancouver. http://www.col.org/PublicationDocuments/Basic-Guide-To-OER.pdf

[3]   Annand, D. (2008) Learning Efficacy and Cost-Effectiveness of Print versus E-Book Instructional Material in an Introductory Financial Accounting Course. Journal of Interactive Online Learning, 7.
http://www.ncolr.org/issues/jiol/v7/n2

[4]   Hilton, J., Wiley, D., Stein, J. and Johnson, A. (2010) The Four ‘R’s of Openness and ALMS Analysis: Frameworks for Open Educational Resources. Open Learning, 25, 37-44.
http://dx.doi.org/10.1080/02680510903482132

[5]   Bossu, C. and Tynan, B. (2011) OER: New Media on the Learning Landscape. On the Horizon, 19, 259-267. http://dx.doi.org/10.1108/10748121111179385

[6]   Downes, S. (2007) Models for Sustainable Open Educational Resources. Interdisciplinary Journal of Knowledge and Learning Objects, 3, 29-44.

[7]   Amiel, T. (2013) Identifying Barriers to the Remix of Translated Open Educational Resources. International Review of Research in Open and Distance Learning, 14, 126-144.
http://www.irrodl.org/index.php/irrodl/article/view/1351

[8]   De Langen, F. (2013) Strategies for Sustainable Business Models for Open Educational Resources. International Review of Research in Open and Distance Learning, 14.
http://www.irrodl.org/index.php/irrodl/article/view/1533/2485

[9]   Ives, C. and Pringle, M. (2013) Moving to Open Educational Resources at Athabasca University: A Case Study. International Review of Research in Open and Distance Learning, 14.
http://www.irrodl.org/index.php/irrodl/article/view/1534/2486

 
 
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