The continuing need to improve the quality of education in all tertiary sectors including accounting is ever present. It is imperative that, as educators, we have some knowledge of our student group in order to best tailor a course that meets students many and varied needs and, importantly, those of the professional acounting bodies. There is no magic formula - as educators involved in flexible delivery we are mindful that we need to innovate by experimenting, evaluate by investigation and reappraise, and thereafter improve, what we do. Importantly we need to remember that we are learners too. The aim of this paper is to measure the perceptions of different groups of learners in large core accounting course in relation to flexible delivery. It is hoped that by sharing our findings this paper will contribute to the improvement of quality in accounting education.