Blockchain is characterized as a disruptive technology in many sectors, including accounting and auditing. Despite blockchain's great potential, several studies point out that tangible applications in accounting and auditing are slow to develop and to become widespread. This article looks at the practices and strategies of blockchain education in…

In the ongoing march of industrial evolution there comes along technologies that have the power to transform businesses as we know it. The Internet revolutionized business/marketing in the nineties and today and bockchain has the potential to do the same for commercial transactions. Blockchain is a peer-to-peer model that can speed up processes…

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

Teaching the concepts of expert systems to accounting students is often challenging, not only because these students are not equipped with the necessary technical knowledge to comprehend the concepts taught, but also due to the other various constraints (e.g., limited teaching hours and a diverse background of the students' undergraduate…

The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

In terms of technology, accounting education has not evolved to the extent required by industry and has created a gap in the knowledge and skills of accounting graduates. This article reports on how an educational research tool assisted in finding a place for information and communication technology in accounting education. This article also…

The framework of the European Higher Education Area (EHEA) has turned the student into the main protagonist of the new educational scenario, and the teacher into the coordinator of teaching-learning process instead of transmitter of knowledge. In this new model of learning, the use of ICT is facilitating competency-based learning and the…

In the last decade one of the largest IT investments has unarguably been Enterprise Systems (ES). Evidence suggests that this trend will likely continue. In 2006 for example, the ES market had a revenue growth of over 14%--more than $28 billion. Despite the continued interest from organizations with regards to ES, many are still reluctant to adopt…

In the accounting communication class, which includes both writing and making presentations, the article-based memo has always been the first assignment, in which students learn business formats and writing style, use of headings, audience analysis, and adapting material for different audiences. As part of a large project to revise the accounting…

This article talks about eProcurement and examines why school districts are so slow to make the transition. Despite the billions of dollars that flow from schools each year in procurement spending, most K-12 districts in the United States, especially smaller ones, persist in using paperbased procurement models in which supplies are identified in…

On July 5, 2003, the author landed in Qatar, a newly minted CIO from College Station, Texas. His charge is to design and implement the required IT infrastructure--including telecommunications, networking, computing, and instructional technology--necessary to support Texas A&M University's newest branch campus, Texas A&M University at Qatar…

Reviews models of accounting and management-courseware development; examines the role of the book metaphor in courseware and in learning; and discusses a framework of six alternatives to the book metaphor developed for the Business Education with Information Technology (BITE) project as part of the Teaching and Learning Technology Programme…

The experience of the Massachusetts Institute of Technology in adopting a cost-recovery strategy for systems development is described, providing information of use to all managers. Issues addressed include establishing revenue goals, marketing and promotion, contracting with clients, and time accounting and billing. (Author/MSE)

Describes a study of the culture of collaboration in the accounting industry. Topics include previous research on collaboration in organic organizational contexts, information gathering collaboration, knowledge giving and getting, accountability sharing, trust sharing, transboundary communication, information technology, and implications for…

Many colleges and universities have found introduction of a student technology fee troublesome. At the University of North Carolina at Chapel Hill, a carefully designed explanation of what the fee buys has won the endorsement of both student leadership and trustees. The plan articulates costs, distribution of fees, and accounting. (MSE)