“…It could be argued that basing the model solely on military projects makes it unlikely that the tool would be of any use to the wider e-Learning community, especially since the original data set consists of only 9 projects, some of which do not represent the entire ADDIE (Analysis, Design, Development, Implementation and Evaluation) process, but the long-term plan for COSCOMO is that the model is calibrated against more data sets, from projects across the broader Advanced Distributed Learning (ADL) Initiative (Smith and Edwards, 2006). "The ADL 98 The International Journal of Digital Accounting Research Vol.…”