The purpose of this research is to develop an online learning environment for an existing professional paper which promotes the use of asynchronous online activities to engage learning. The study involves three phases of developing the online learning environment (the product) using qualitative questionnaires and includes a final interview phase. Participants are from the CPA P1 Managerial Finance professional accounting e‐learning course. The product was developed and evolved throughout the three phases of development concluding with a structured e‐learning product that contributes to the online learning environment though student engagement. The research will identify the fundamental aspects of asynchronous online methods that both enhance and transform the ways in which students engage with their learning. This research would suggest that while the current online learning environment conforms to best practice a need does exist for further research into the feasiblity of the inclusion of a synchronous component to the current online learning environment.
