THE BOTTOM LINE: A HOLISTIC EXAMINATION OF DISTANCE EDUCATION COSTS VIA ACTIVITY-BASED COSTING

Abstract

Distance education holds a pivotal role within the national educational framework of China, contributing significantly to the diversification and accessibility of higher education. In 2006, the landscape of higher education witnessed a substantial student population of 25,537,000 in junior and regular colleges, with 6,528,000 actively engaged in distance higher education. Notably, 2,793,000 students participated in online junior and regular colleges through modern distance education, representing a noteworthy 10.9% of the entire national scale for junior and regular colleges in higher education. This study delves into the profound impact of distance education on the higher education landscape in China, exploring the dynamics of its growth and its increasing significance in fostering accessibility. The surge in enrollment numbers underscores the evolving preferences and demands of students seeking alternative educational avenues. The utilization of modern distance education, especially through online platforms, has emerged as a prominent mode of learning, accommodating a substantial portion of the national student body. This transition reflects the adaptability of educational institutions to technological advancements and the changing expectations of learners in the 21st century. As we navigate the statistics and trends of distance higher education in China, it becomes imperative to assess the implications of this substantial shift on the quality and inclusivity of education. The study not only highlights the numerical growth but also endeavors to dissect the qualitative aspects of the educational experience within the context of distance learning. Furthermore, the findings of this research are anticipated to contribute to the ongoing discourse on the role of distance education in shaping the future of higher education. By understanding the patterns and preferences that drive students towards modern distance education, educators and policymakers can make informed decisions to enhance the overall educational landscape.