Another purpose is to conduct a unique experiment in synchronized online learning in the presence of students from other nations, professors from other nations, and accounting standard setting officials in other nations. The course deals with both cultural issues and accounting issues having the greatest differences between nations. Other purposes deal with technology and innovation. The course is an experiment in the efficiency and effectiveness of selected computer, networking, email, chat line, audio, and video technologies for delivery of synchronized lectures, cases, and class discussions simultaneously via the Internet. Other purposes included experimenting with remote submission of student projects via FTP transfers across the Internet.
Students also communicate via chat rooms and bulletin boards.
A key purpose is to experiment with the ability of student teams to work efficiently and effectively online. Students were members of two teams. The first team is comprised of students on the same campus. The second team is comprised of one student from each of the six campuses. The accounting standard setting body in each nation provided one or more assigned staff members to participate in the course.