If your child gets distracted while urinating, there is a good chance he will turn around to look and carry on urinating. The result is urine splashing on the toilet seat, walls and floor. It is better to let your boy sit down while urinating. The transition to standing can happen around the age of four years. Your boy will be able to understand the concepts of aiming and holding in better at that age.
If your child has an older brother, or is present while his father urinates, he will be more eager to try and will probably be more successful at it. Once your child has learned to handle all aspects of potty training, the art of urinating while standing up can be taught in less than a day.