Using a Web-Based Accounting System for Teaching Accounting System Design and Implementation

Lin, Pao-Chuan (Paul); Smith, L. Murphy

doi:10.2308/jis.2006.20.2.65

Cited by 6 publications

(3 citation statements)

References 8 publications

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“…Therefore, research in these reference countries is mainly focused on aspects related to the accounting cost and the information provided by technology. That is, the impact of technology on the accounting discipline is analyzed from how information technologies operate as an engine of change that allows responding to new information needs, which leads to a new post-industrial era that involves making all the data obsolete with business structures without the ability to adapt [104,105].…”

Section: Productivity By Research Institutions and Countriesmentioning

confidence: 99%

Research Analysis on Emerging Technologies in Corporate Accounting

Abad-Segura

González-Zamar

2020

Mathematics

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The technological transformation has directly affected the functional areas of companies. This circumstance has been a challenge for corporate accounting, since the emerging technology allows handling a large volume of data, and providing valuable information for operational management, managerial control, and strategic planning. The aim of this study is to analyze current and future lines of research globally, during the period 1961–2019, on emerging technologies in corporate accounting. For this, bibliometric techniques were applied to 1126 articles on this subject to obtain findings on scientific production and the main subject areas. Scientific production has increased annually, so that in the last decade de 60.66% of all articles have been published. The main subject areas in which more articles were linked were business, management and accounting, social sciences, and economics, econometrics, and finance. Six lines of research have been identified that generate contributions on this topic. Furthermore, the analysis of the relevance of the keywords has detected the main future directions of research. The increasing worldwide trend of scientific production shows interest in developing aspects of this field of study. This study contributes to the academic, scientific, and professional discussion to improve decision-making based on the available information.

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Section: Productivity By Research Institutions and Countriesmentioning

confidence: 99%

Research Analysis on Emerging Technologies in Corporate Accounting

Abad-Segura

González-Zamar

2020

Mathematics

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“…Pedagogical applications of software in accounting education can be traced to 1981, shortly after the IBM PC was introduced. This was the time that accounting researchers examined computer applications in accounting pedagogy (Lin & Smith, 2006). Accounting educators also designed a variety of materials for teaching issues.…”

Section: Perspectives Of Management Accounting Education Onlinementioning

confidence: 99%

“…Accounting educators also designed a variety of materials for teaching issues. The accounting academic communities acknowledge the pedagogical importance of such software in accounting education (Lin & Smith, 2006). There is a need therefore, for accounting educators to be actively involved in the design and development of pedagogical software applications.…”

Section: Perspectives Of Management Accounting Education Onlinementioning

confidence: 99%

E-Learning Technologies for Open Distance Learning Knowledge Acquisition in Management Accounting

Kashora¹

2012

InSITE Conference

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This research seeks to establish how e-Learning technologies may contribute towards knowledge construction for management accounting students at the University of South Africa, an ODL (Open and Distance Learning) institution, utilizing online education and e-Learning. Crucial to the knowledge construction process is to understand how students learn in order to determine a set of suitable learning strategies. E-learning, being a form of education conducted mostly over the Internet, networks or standalone computers refers to the use of electronic applications and processes for learning, and it includes the transfer of skills and knowledge over a distance. Studies have shown that generally there is poor usability of e-learning applications, sometimes due to inappropriate content and use of technologies. Cited factors are costs, poor or insufficient technology infrastructures or a lack of access to such infrastructures as well as a shortage of human resources. Academic communities acknowledge the value of e-Learning software in management accounting education and educators should become more involved in the design and development of pedagogical software applications. Modern management accounting educators ought to know how to incorporate spreadsheet models, graphical images and video into the classroom and how to construct web pages for remote students. To this end the Institute of Management Accountants reported the top skills for its members, amongst others, as being computer and technology literate. As with many subject curricula, these topics generally do not appear in prescribed books for management accounting courses. The gap between ICTs and strategic decision-making processes within organizations ought to be addressed as well. We argue in this paper that e-Learning technologies have the potential to make a significant contribution in this regard. Despite the advantages brought about by the use of ICTs, such technologies must not be detrimental to learning management accounting principles. One may find that students spend a significant amount of time learning to use the hardware and software systems instead. Improved learning activities occur when such learning is embedded in "meaningful and authentic problem-solving activities"; hence our approach strongly supports learning by doing, or experiential learning. To this end the use of learning scaffolds may be advantageous. Using scaffolding, students are given extensive support during the early stages of their learning, and such support is gradually reduced to facilitate independent learning. We suggest that course designers develop learning experiences whereby learners can Material published as part of this publication, either on-line or in print, is copyrighted by the Informing Science Institute. Permission to make digital or paper copy of part or all of these works for personal or classroom use is granted without fee provided that the copies are not made or distributed for profit or commercial advantage AND that copies 1) bear this notice in full and 2) give...

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