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Development of an Introductory Financial Accounting OER at Athabasca University

Development of an Introductory Financial Accounting OER at Athabasca University. David Annand Professor, Faculty of Business Athabasca University davida@athabascau.ca. History. ACCT 253: 1,700 students per year 1996 text out of print Scanned, converted to .rtf, proofed

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Development of an Introductory Financial Accounting OER at Athabasca University

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  1. Development of an Introductory Financial Accounting OER at Athabasca University • David Annand • Professor, Faculty of Business • Athabasca University • davida@athabascau.ca

  2. History • ACCT 253: 1,700 students per year • 1996 text out of print • Scanned, converted to .rtf, proofed • Revised, used 2000 – 2003

  3. History (continued) • Print and .pdf versions • Enhanced with multimedia, computer based tutorials, pop-ups, online assignment submission • No significant difference: Annand (2008) • About $90,000 in savings, less development costs

  4. Current Process • 2012 Research and Study Leave • IFRS adoption; complete overall of text • 13 chapters; 1,000 pages text and solutions manual • Available as OER: Creative Commons 3.0 • Attribution; Non-commercial; Share-alike • BC Campus.ca – v. 1.0 • Reviewers requested • v. 2.0 in January 2014 • Latest version available at http://business.athabascau.ca/titanweb/fob/webcms.nsf/AllDoc/F45876A9B2E81891872576A800713AF6?OpenDocument

  5. Future Plans • Third party commercial development • Online review and feedback enhancements based on OER text • Business model: online enhancements are value adds; cost of instructional material approaches zero • $60 – 80 per student vs. app. $160 now • Optional printing available for extra cost (app. $20) • International adoption and adaptation • IFRS used in over 80 countries

  6. Economics • All instructional material included in tuition • Savings from OER adoption accrue to institution • Current $160 • OER enhanced 60 • Net $100 x 1,700 = $170,000 per year • Can fund additional MM, online enhancements

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