Many universities, and other higher education institutions, have adopted an approach to teaching and the delivery of course content that combines traditional face-to-face delivery with online teaching resources: a blended learning approach. It does not follow, however, that merely defining
a policy in this area will cause the desired result, as first the new ideas have to be adopted by all those involved. Many factors act to determine how online learning is accepted and how the balance between online and face-to-face delivery is formed. This paper investigates the factors
that determine the way that online resources have been implemented in a core first-year accounting subject. The approach used is one involving actor-network theory because of the combinations of both human and non-human actors involved. In this paper, the main actors are identified,
and we look at how their views of the value of each approach and their willingness to attempt to convince others of the ‘‘rightness” of these views affects the outcome.