Approximately 40% of accounting graduate recruitment in Australia is by small and medium accounting (SMA) firms, firms which can face different constraints compared to their larger counterparts. Given the characteristics of SMA firms it is important to appreciate what they consider makes a work ready graduate. This article reports the findings of…

This study investigates students' learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the…

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

This study investigates the influence of the use of accounting software in teaching activity-based costing (ABC) on the learning process. It draws upon the Theory of Planned Behaviour and uses the end-user computer satisfaction (EUCS) framework to examine students' satisfaction with the ABC software. The study examines students' satisfaction with…

An argument map visually represents the structure of an argument, outlining its informal logical connections and informing judgments as to its worthiness. Argument mapping can be augmented with dedicated software that aids the mapping process. Empirical evidence suggests that semester-length subjects using argument mapping along with dedicated…

Purpose: The purpose of this paper is to report on the rationale behind the use of a unique paper-based individualised accounting assignment, which automated the provision to students of immediate formative and timely summative feedback. Design/methodology/approach: As students worked towards completing their assignment, the package provided…

Central Queensland University (CQU) has used paper based distance education materials, such as course profiles, study guides and resource materials since 1971. The purpose of this exploratory study was to review three different approaches to online delivery and assessment currently being used in the Faculty of Business and Law, CQU, and to analyse…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…