ABSTRACT
INTRODUCTION When a quality classroom learning program is compared to a quality online learning program, most of the literature and the experience of many instructors has demonstrated that people learn equally well regardless of the delivery systems used. Th erefore, the goal in many organizations becomes learning eff ectiveness at less cost (Rosenberg, 2001). It is important in any cost-related analysis of online learning that the practitioner is confi dent of the viability of online learning, with a fi rm realization that it is not a bargain basement or second-class alternative. Fully understanding how to evaluate and communicate not only the cost-savings, but also the cost-benefi ts and cost-effi ciencies of online learning, is a powerful tool the learning practitioner can use to garner support from his or her organization’s decision makers, including those whose leadership specialty is fi nance.
