The objective of this study was to locate and describe the learning affordances used within research studies on instructional design. Allowing an instructional designer to see what was used and how applicable it might be for future design would assist with better course creation. Current and past literature supported the importance of this concept after examination of how course creation has evolved within the field of instructional design. Further, the findings elucidated how to help the field evolve in the future by expanding knowledge about learning affordances and providing the broadest set of conceptual definitions by the academics working in the field to include them in their research and instructional designs.

The aim of the thesis is to examine all aspects relating to the e-learning and information apply to the possibility of lifelong education in the field of accounting has just through e-learning. This is mainly on the evaluation of the effectiveness of e-learning in the teaching of accounting and the identification of the problematic circuits.