There would be very few accounting practitioners in Malaysia if Distance Learning was never invented. This papers looks at the history of distance learning and its contribution to the accounting profession in Malaysia. By looking at historical documents and writings, the author will chronicle the contributions of the Distance Learning in Malaysia towards accounting training in Malaysia. The author identified has 5 waves to the evolution of accounting education in Malaysia – in which distance learning (and their various forms) play a big part in the development of accounting training in Malaysia. By understanding the evolution of accounting training in Malaysia (a developing nations), educators in developing nations would be better prepared to developed policies for the mode of delivery which most suits the nation. A majority of practicing members in the accounting profession are members from the British and Commonwealth accounting bodies due to the historical ties of Malaya and later Malaysia and the British Crown. This paper looks at the pre-independence era whereby any training to become accountants had to be done in the United Kingdom (UK). Training would be conducted at colleges in UK or via post up to today.
Keywords: Blended learning, Distance learning – History, Accountancy – History, Education system – Malaysia.
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