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This paper presents a summary of the issues concerning the viability of the "lecture" as a teaching strategy for large groups. A review of the accounting literature suggests that research and debate regarding the role of the lecture in the learning process has been minimal. Historically, the changes that have occurred in the lecture were the result of new technologies applied to the presentation process. It is suggested that one result of technological advancements in society has been the creation of a discerning/sophisticated audience (students). The implication drawn is that the lecture needs to adapt to match such changes in the audience. Finally, two models for evaluating the lecture are presented, one which has a pedagogical basis and the other a cost benefit analysis.

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