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Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community

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DOI: 10.4236/ojacct.2014.34010    3,955 Downloads   4,605 Views   Citations
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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.

Conflicts of Interest

The authors declare no conflicts of interest.

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
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[8] De Langen, F. (2013) Strategies for Sustainable Business Models for Open Educational Resources. International Review of Research in Open and Distance Learning, 14.
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[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.
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