Nevertheless, our study contributes to an enhanced understanding of the role of well designed and integrated on-line learning resources in utilising PBL approaches to stimulate enhanced learning outcomes. In this sense, we specifically shed light on the potential for such resources to allow educators to achieve identifiable and quantifiable improvements in learning outcomes measures within a tertiary environment that has become more complex and challenging. Our findings are in accordance with previous studies which emphasise the need for careful planning, consideration and creativity prio to implementing on-line learning systems in order for the benefits for learning outcomes to be forthcoming (see for example, Boyce, 1999; McDowall & Jackling, 2004; Stanley & Edwards, 2005). Curriculum design should take into account the work that students do outside class time. On-line learning technologies can allow us to encompass this aspect of student learning in a manner not previously possible with large student numbers and paper and pencil learning environments.
The MarlinaLS is a major step forward in supporting accounting students in their learning outside the regular classroom.