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David Annand
Professor, Faculty of Business
Athabasca University
davida@athabascau.ca

2. 
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ACCT 253: 1,700 students per year
1996 text out of print
Scanned, converted to .rtf, proofed
Revised, used 2000 – 2003

3. 
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Print and .pdf versions
Enhanced with multimedia, computer based
tutorials, pop-ups, online assignment submission
No significant difference: Annand (2008)
About $90,000 in savings, less development costs

4. 
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2012 Research and Study Leave
IFRS adoption; complete overall of text
13 chapters; 1,000 pages text and solutions manual
Available as OER: Creative Commons 3.0
◦ Attribution; Non-commercial; Share-alike
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BC Campus.ca – v. 1.0
◦ Reviewers requested
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v. 2.0 in January 2014
◦ Latest version available at
http://business.athabascau.ca/titanweb/fob/webcms.nsf/AllDoc/
F45876A9B2E81891872576A800713AF6?OpenDocument

5. 
Lyryx Learning
◦ Online review and feedback enhancements using OER text
◦ Business model: online enhancements are value adds; cost
of instructional material approaches zero
◦ $60 – 80 per student
◦ Optional printing available for extra cost (app. $20)
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International adoption and adaptation
◦ IFRS used in over 80 countries

6. 
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All instructional material included in tuition
Savings from OER adoption accrue to institution
◦ Current
$160
◦ OER enhanced
60
◦ Net
$100 x 1,700 = $170,000 per year
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Can fund additional MM, online enhancements