Conceptual Framework Model of Dick and Carey design can be found in Appendix 2.

2475 as a site of data storage and construction of e -learning model. The Conceptual Framework can be found in Appendix 3.

CHAPTER III  METHOD

3.1. Type of Study

The present research used methodology of qualitative approach. Method employed was exploratory research. Research by using qualitative - exploratory approach was extensively carried out to inform an innovation; for example, detailed study of web-based learning environment Agostinho, 2005.

3.2. Data and Sampling

Data collection in this qualitative-exploratory research used interview and documentation. Detailed technique of data collection can be found in Appendix 4. In order to obtain detailed information on what contents of e - learning construction in order for the ideal model to be fulfilled, this research employed lecturers and students of Faculty of Economy of Airlangga University in accordance with criteria of a permanent lec turers and structural officials of Accounting Department of Airlangga University, b students of Accounting Department of Airlangga University. The use of lecturers and students as respondents for this research was based on a consideration that they were elements in learning processes. They actively 2476 and passively involved in learning processes. The present research employed purposeful sampling since the purpose of its was to construct an e -learning model that would eventually be implemented in Accounting D epartment of Airlangga University.

3.3. Stages of Research

Based on the abovementioned method and theory, processes of research aimed at producing an e-learning model could be summarized as follows: 1. Observation stage, important considerations of which we re: a. What are general learning purposes that would be performed. b. Who would be participants of the learning. c. What materials that would be delivered to the participants. d. What processes that would influence success of learning processes. 2. Model construction stage, consisted of: a. Outlining general purposes into smaller learning purposes. b. Collecting instructional materials from a various source of experts. c. Utilizing Dick and Carey‘s method in accordance with purposes. d. Finding problem samples relevant to materi als prepared. e. Determining media that would be used in delivery of materials. f. Determining who would be involved in learning processes. Contents of e-learning collected in the preliminary phaseobservation were then constructed into an e-learning model that would be depicted in the form of Data Flow Diagram DFD, a web e -learning mapping. After