Computer-based instruction in accounting education

Improving accounting education through the use of action research

“…These references would suggest that any use of information technology should be considered carefully and monitored. Sangster (1992) and McInnes et al (1995) discuss whether packages should support (i.e., take the place of some, but not all, teaching; e.g. tutorials) or supplant (i.e., take the place of lectures as a complete alternative to traditional teaching).…”

Information Technology Skills Development for Accounting Graduates: Intervening Conditions

“…For example, factors related to staff resistance to the innovation. Acceptance that integration is desirable and a willingness to experiment are two major staff sources of resistance related to IT integration (Sangster, 1992). Among the issues include conflicting demand on staff time, unacceptable learning methods to students, unwillingness to accept other than traditional teaching methods and so forth.…”

“…Among the issues include conflicting demand on staff time, unacceptable learning methods to students, unwillingness to accept other than traditional teaching methods and so forth. Staff time is considered as a true constraint (Sangster, 1992). It is also argued that long-serving members of staff are unlikely to change their teaching approach of their own preference, and more recent members of staff who have come through the research route without any business experience may have limited knowledge of the practical aspects of accounting and IT.…”

“…There are professional accounting bodies and academic organisation such as BAA-SIG accounting education (Note 1), BAAEC (1996) (Note 2), Dearing (1997), and QAA (2000a, 2000b, 2000c in the case of UK as well as IFAC (1995aIFAC ( , 2003IFAC ( , 2007, an international organisation that encourage and provide some guidance on IT skills development for accounting graduates. There are also some educators (these included, but not limited to Marriot, 1992;Marriot et al, 1999;Sangster, 1992Sangster, , 1995aSangster, , 1995bSangster & Mulligan, 1997;Larres & Radcliffe, 2000;Salleh,2000;Larres et al, 2003, Broad et al, 2004) who report on their actual experience in integrating IT into their accounting units taught.…”

“…Some of the key success factors are identification of the right skills to develop (IFAC, 1995b;Lyons, 1998), high interest and commitment from the most senior policy makers (IFAC, 1995b;Lyons, 1997), clear communication of requirements (IFAC, 1995b;Aisbitt and Sangster, 2005), usage of commercial software (IFAC, 1995b;Aisbitt and Sangster, 2005), team commitment (IFAC, 1995b;Aisbitt and Sangster, 2005), strong evaluation and feedback instruments (IFAC, 1995b;Aisbitt and Sangster, 2005), adoption of integration across curriculum approaches (IFAC, 1995b), meaningful subject areas (Gazely and Pybus, 1997;Aisbitt and Sangster, 2005), interest and attitude of academics towards IT skills (Gazely and Pybus, 1997), the optimum benefits of IT (Sangster, 1992;Lyon, 1997).…”