Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators

This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous learning. Our findings highlight new opportunities for innovation in accounting education, particularly as regards MOOCs on IFRS, since a significant percentage of respondents (36%) would participate as a student and even as a course instructor (22%).