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The purpose of this paper is to investigate students’ experiences of, and attitudes on, the use of technology – in the form of ePortfolio – as an assessment tool. The authors seek to determine whether ePortfolios aid students in facilitating critical reflection on their learning and academic skill development. The authors also determine whether ePortfolios can provide an alternative assessment tool to the traditional assessment practices in the accounting and business discipline.

This study surveys students enrolled in an indigenous business course using questions on the usability of ePortfolios, technical support and effectiveness in critical reflection and learning. Formal evaluations were included to capture students’ self-reflections on their ePortfolio experience. The analysis included analysis of variance, t-tests, correlations and hierarchical regression.

Results indicated that students show positive attitudes toward ePortfolios even after controlling for possible confounding variables such as previous experience, attitudes and accessibility. The authors also found that ePortfolios are a useful vehicle for enhancing students’ learning and understanding of indigenous knowledge in a business context. They were also found to facilitate students’ ability to critically reflect, engage in learning and develop their academic skills.

The findings of this study could benefit those working in higher education, particularly accounting academics in Australian universities, and the adaptation of ePortfolios in a blended learning environment, and contribute to pedagogical knowledge regarding indigenous business issues. Academics could design the curriculum of the accounting courses within the commerce programme that addresses programme learning objectives to align with graduate employability outcomes.

This study provides a foundation for improving the design and assessment of written communication activities in accounting courses to achieve employability skills outcomes commensurate with university accreditation criteria. This could be achieved with the development of a community of practice developed by the professional accounting bodies in collaboration with Australian universities.

The research is not wholly new, although the use of ePortfolios in accounting education is not widely reported and, therefore, may be of interest to those in advancing the accounting education agenda. In light of the recent call by Australian professional accounting bodies, ePortfolios can provide accounting graduates the non-technical or soft skills such as communication, interpersonal and critical thinking.

Malkiel and Xu state that idiosyncratic volatility is highly correlated with size and that it plays a powerful role in explaining expected returns. The purpose of this paper is to ask whether idiosyncratic volatility is useful in explaining the variation in expected returns; and whether the findings can be explained by the turn of the year effect.

Monthly stock returns and market values of all listed firms in Germany and UK covering the period 1991‐2001 from Datastream are used as the basis of the evaluation.

The paper finds that the three‐factor model provides a better description of expected returns than the Capital Asset Pricing Model (CAPM). That is, it is found that firm size and idiosyncratic volatility are related to security returns. In addition, it is noted that the findings are robust throughout the sample period

The paper shows that the CAPM beta alone is not sufficient to explain the variation in stock returns.

The purpose of this paper is to describe a simple approach available to corporate finance instructors to enhance the lecture delivery through the use of “digital ink” and tablet technology, to increase engagement during the lecture and enhance the classroom experience.

The purpose of this paper is to describe a simple approach available to corporate finance instructors to enhance the lecture delivery through the use of “digital ink” and tablet technology, to increase engagement during the lecture and enhance the classroom experience.

Positive student satisfaction was documented with the majority of students finding that the new method of teaching has helped with their learning. While there was no substantial difference in the overall mean exam scores compared to previous teaching periods, there was an improvement in the ability of students to identify and summarise the different theories.

Technology has created both a progress and a decline in helping students learn. The original blackboard method of instruction was considered outdated when PowerPoint presentations became the main method of lecture delivery. However, the ability of instructors to work through problems progressively can be diminished in slide presentations. This paper shows how technology has facilitated a shift back towards the original “chalk and talk” method of lecture delivery, where the “chalk” has been replaced with “digital ink” in an attempt to reinvigorate slide presentations and actively engage students more during the lecture.