Abstract
More than 11 million students took distance education courses in 1999 (Hankin, 1999). Distance learning represents a strategic commitment of many colleges and universities, which depends in part on the attitudes and perceptions of faculty towards distance learning. This research describes current practices and faculty views towards distance learning at the undergraduate and graduate levels. Information on current offerings using distance technology; the willingness of faculty to teach using distance delivery modes; the degree to which requisite distance delivery technologies are used by faculty; and perceived stakeholder demand for distance education were solicited from members of the accounting professorate. Results indicate that one-third of accounting faculty have taught courses utilizing distance delivery, and that over two-thirds of accounting faculty are willing to teach courses utilizing distance delivery. In addition, lower level accounting courses are perceived as most suitable for distance delivery.