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With the rapid development of information systems and the Internet technology, there has been a lot of progress in the multi-media and the Internet industry. It has also brought innovation in the mode of educational learning. This study was designed for freshman students of college in the e-learning method of an accounting course, so as to investigate different achievement and motivation implementation of this method. The study applied quasi-experimental design, divided into an experimentaldoi:10.7763/ijiet.2014.v4.442 fatcat:xzrzlypwebcsxfbwtl3wf3ritu