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The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and student performance in the final examination of an undergraduate accounting unit on Corporate Accounting.

A regression model was developed to analyse 1,103 observations of assignment and examination scores, collected over three semesters, to test the central proposition that computer assisted learning enhances student learning outcomes and performance in the exam.

The results show a positive and significant relationship between the computerised accounting assignment on consolidated accounting (linked to usage of the computerised tool) and the consolidation question in the final examination. The findings suggest that the computerised consolidation accounting package (CCAP) assists students to understand the concepts underpinning consolidation accounting.

The data were collected from a single institution, which may not represent the population of accounting students. Due to ethical obligations, the study lacked a control group that would have allowed meaningful comparison and assessment of student performance. Furthermore, whilst the findings in this study were able to demonstrate a positive association between the CCAP and exam performance, it is unable to determine the quality and depth of the learning experience from using the CCAP.

The present study found that a CCAP and its usage has the potential to positively impact student performance on assessment tasks on subject matter similar to concepts contained the computer package. Such findings may encourage instructors to seek ways of incorporating learning technologies in the pedagogical design.

This is believed to be one the few papers that has exclusively studied the impact of a specific CCAP and a specific segment in accounting education (consolidation accounting) using direct measures, CCAP assignment score and the final examination score for a question dedicated to consolidation accounting.

The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future.

The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021.

The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses.

A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC.

The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses.

Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals.

Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The particular focus is on reviewing current practice in distribution costing and on attempting to push the frontiers back a little by suggesting some new approaches to overcome previously defined shortcomings.

This study focused upon the role, function and scope of the financial management systems operating in the small business sector of the economy. The research sought to understand why in certain firms robust financial systems exist whereas in others they are seen to be weak. To this end the role of the accounting profession as it effects financial management systems was investigated. The study produced some interesting results. Bookkeeping systems adopted for financial accounting scored positively which may well be linked to the high preponderance of integrated computer systems adopted by firms. Management accounting systems did not score as well as financial accounting overall. Whilst smaller businesses were most likely to be dissatisfied with their management accounting systems, long established firms were as likely to be dissatisfied with their financial and management accounting systems than more recently established entities.

This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.

The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.

The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems.

Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company.

The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction.

As part of the consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering-based routine and replaced it with a business- and accounting-based routine. Eventually, new accounting routines were reproduced and taken for granted by telecommunications management and employees.

As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations both locally and internationally.

The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change.

British industry suffers collectively from a reputation for poor delivery. What constitutes poor delivery has been examined in a number of studies. Turnbull and Cunningham researched four delivery factors with European buyers of industrial products. Out of five European countries, British suppliers were perceived as having the lowest ratings for speed of delivery, punctuality of delivery, integration with the buyer's production and provision of delivery information. Their work also indicated that British companies had different views on the importance of individual factors to those held elsewhere in Europe.

The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional subjects, including Auditing, qualified chartered accountants need. Internationally, people want changes to Auditing teaching. The Accounting Department of Stellenbosch University developed an audit simulation of the whole audit process from client acceptance to completion. Students must prepare working papers, using substantive procedures focusing on stock and a database large enough for students to use IT. The simulation’s learning objectives are integrating auditing with IT, and exposing students to as authentic an audit as possible. A questionnaire tested students’ perceptions on the simulation. Responses were favourable. Respondents felt that the simulation helped them to understand auditing and showed them the practical application of IT functionalities. However, respondents complained that the simulation took too long. The principles and findings apply to simulations and the use of case studies in any environment.