htps://www.jefournal.org.za Open Access
Journal of Economic and Financial Sciences
ISSN: (Online) 2312-2803, (Print) 1995-7076
Page 1 of 9 Original Research
Authors:
Nazreen Dasoo
1
Marina Bornman
2
Raymond J. Rhodes
2
Afliatons:
1
Department of Curriculum
Studies, University of
Johannesburg, Johannesburg,
South Africa
2
School of Accountng,
College of Business and
Economics, University of
Johannesburg, Johannesburg,
South Africa
Corresponding author:
Raymond Rhodes,
rayr@uj.ac.za
Dates:
Received: 26 Nov. 2019
Accepted: 06 July 2020
Published: 06 Oct. 2020
How to cite this artcle:
Dasoo, N., Bornman, M. &
Rhodes, R.J., 2020 ‘Impactng
accountng educaton using
integrated informaton and
communicaton technologies’,
Journal of Economic and
Financial Sciences 13(1),
a540. htps://doi.org/
10.4102/jef.v13i1.540
Copyright:
© 2020. The Authors.
Licensee: AOSIS. This work
is licensed under the
Creatve Commons
Atributon License.
Introducton
‘Why accounting education needs a complete overhaul’ was a lead article in the Accounting
weekly, October 2019 (Ryan 2019). Ryan cites Jason Ackerman ‘at the CPA Journal’, stating that
‘almost no technology is taught …’ and that ‘[t]he current accounting curriculum does not prepare
accountants for the world they are entering’. Ackerman also states that ‘… colleges need to stop
teaching with ledger sheets and pen and paper. This is all part of ancient history’ (Ryan 2019).
The Fourth Industrial Revolution (4IR), which affects the levels of automation used, is a reality
spreading across the workplaces. However, third-world and emerging countries are lagging
behind and are still working on the Third Industrial Revolution (3IR) technology. Students in these
countries must be taught to work in 3IR but must be prepared for 4IR. In South Africa, as in many
parts of the world, teaching for 3IR is only starting to approach the reality of working in 3IR.
Rhodes (2012a) investigated this ‘gap between accounting education and accounting practice’ in
2009 and recommended an integration model and an intervention plan to reduce this gap. This
intervention was tested during the implementation of the integration model in 2011.
Orientation: Computers, especially in the form of information and communication technologies
(ICT), have changed the procedures through which bookkeeping and accounting are
accomplished in business. Modern debates centre on the veracity and methodology of
including of ICT in accounting education. This study assessed the impact of one method of
integrating ICT in accounting education, as adopted by the University of Johannesburg (UJ) in
one diploma offering. This method has been termed ‘subject integrated information and
communication technologies’ (SIICT).
Research purpose: The purpose of this study was to evaluate the impact that the integration
of ICT into certain subjects (SIICT) has had on selected key role players of the diploma in
Accounting. This section of the study evaluates this impact on the students by comparing the
outcomes of two cohorts of students.
Motivation for the study: In 2011, UJ replaced National Diploma offerings in Accounting with
a new diploma in Accounting that integrated ICT into two core subjects. This impact study
evaluated the integration, which used a theoretical model of integration that was untested in
its application.
Research approach/design and method: This case study, designed as an impact study, tested
the impact of integrating ICT into the core modules of the diploma. Data collection was based
on a mixed-method data collection model and included research questionnaires to the students,
recorded observations of lecturers, interviews with lecturers and a document investigation.
Main findings: The students were positively impacted through (1) completing their studies in a
shorter time, (2) the time to obtain employment being shortened, (3) fewer students studying
further and (4) experiencing a greater sense of work preparedness and confdence during interviews.
Practical/managerial implications: The average time that students spend studying is shorter,
freeing university resources and costing the student less money. Different methods of study
are applied, and the students are more engaged as the subjects become more ‘real to life’.
Contribution/value-add: Employers’ acceptance of the changes and the student comments
refect an earlier engagement with work at their place of employment.
Keywords: accountancy education; impact analysis; information and communication
technologies; integration; graduateness; employability; knowledge building; distributed
cognition.
Impactng accountng educaton using integrated
informaton and communicaton technologies
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