Accountancy Higher Education Programs Outside the United States

 Bob Jensen at rjensen@trinity.edu

I am grateful to the publishing firm Richard D. Irwin, Inc. (Irwin) for funding this survey. Irwin did not constrain what we asked for in the survey. Nor did Irwin constrain any reporting of the results to the general public. All errors in reporting these results are our own. Chapter 4 only contains part of the material in the questionnaire. Remaining portions of the responses will be included in other chapters and appendices of this book.

Any college accountancy education programs that want their own data added to this document should contact Professor Robert E. Jensen at Trinity University by email at rjensen@trinity.edu or by fax at 210-736-8134.

Title Page of Chapter 4

Book Title:

Electronic Teaching and Learning: Trends in Adapting to Hypertext, Hypermedia, and Networks in Higher Education

Chapter 4 Title:

Who and What? Who is Using Electronic Technology and What Are They Doing?

by Robert E, Jensen, Phd, CPA && Petrea K. Sandlin, PhD , CPA

Trinity University

715 Stadium Drive

San Antonio, TX 78212-7200

Robert E. Jensen is the Jesse H. Jones Distinguished Professor at Trinity University. His email address is rjensen@trinity.edu

Petrea K. Sandlin is the Director of Accounting Programs at Trinity University. Her email address is psandlin@trinity.edu

Professors Jensen and Sandlin encourage readers to make comments and suggestions via email or letters.

Location of Respondent Non-U.S. College or University

| Australia | Canada | Netherlands | New Zealand | Norway | Sweden | United Kingdom

Name of Respondent Non-U.S. College or University

| Aberdeen (U. of) | Adelaide (U. of) | Alberta (U. of) | Amsterdam (U. of) | Auckland (U. of) | Australian National U. | Bath (U. of) | British Columbia (U. of) | Dundee (U. of) | Glasglow (U. of) | Hull (U. of) | La Trobe U. | London School of Economics | Maastricht (U. of) | Manchester Institute of Science and Technology (U. of / UMIST) | Melbourne (U. of) | Napier University | New Brunswick (U. of) | New England Armidale (U. of) | New South Wales (U. of) | Norwegian School of Management | Otago (U. of) | Ottawa (U. of) | Queensland (U. of) | Regina (U. of) | St. Mary's (U. of) | Stockholm School of Economics | Strathclyde U. | Toronto (U. of) | Victoria University of Wellington | Wollongong (U. of) | York University/Atkinson College

AUSTRALIA

University of Adelaide

Respondent: Michael Gerrard, Senior Lecturer, Commerce

http://www.commerce.adelaide.edu.au

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

Australian National University

Respondent: Ken Stevens, Lecturer, Commerce

Phone: +61 6 249 5048 Fax: +61 6 249 5005 email: Ken.Stevens@anu.edu.au

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

None

La Trobe University

Respondent: L. Leveson, Lecturer, Commerce

Phone: (03) 9479 1718 Fax: (03) 9479 2909 email: LLEVESON@ecstaff1.com.LATROBE.EDU.AU

http://www.latrobe.edu.au

Major Technology User(s): Ms. S. Lim, Dr. D. Wilkinson, Associate Professor M. Scorgie

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

Ms. S. Salmon (Management Accounting 2)

This uses Lotus 123

Comments: Student reaction to the locally-produced module has been very positive. In answer to whether our institution will increase rewards for development of these materials, no.

University of Melbourne

Respondent: K. A. Houghton, Head, Accounting and Finance

Phone: +61 3 9344448 Fax: +61 3 93492397 email:

K.HOUGHTON@ECOACCFIN.UNIMELB.EDU.AU

http://www.ecom.unimelb.edu.au/accwww.home.html

Major Technology User(s):

Processes, Trevor Wise - first year Accounting

Commercial Software Use (aside from word processors and spreadsheets):

Accounting Software eg MYOB (Business Processes)

Simulations (Accounting iA)

Self paced learning (Accounting iA)

Accounting simulations are used in computer laboratory

Custom Software Development and Use:

Comments:

The University of New England Armidale

Respondent: D. Warwick, Senior Lecturer, Head of Department, Department of Accounting and Financial Management

Email: dwarwick@metz.une.edu.au

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

The University of New South Wales

Respondent: Janice Loftus, Lecturer, School of Accounting

Phone: +61293855837 Fax: +61293855295 email: J.Loftus@unsw.edu.au

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

The University of Queensland

Respondent: Dr. Colin Ferguson, Associate Professor, Commerce

Phone: 61 7 33656631 Fax: 61 7 33656788 email: ferguson@commerce.uq.edu.au

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

University of Wollongong

Respondent: Michael Gaffikin, Professor and Chair, Department of Accounting and Finance

Phone: 61 02 4221 3718 Fax: 61 02 4221 4297 email: gaffikin@uow.edu.au

http://www.uow.edu.au/commerce/accy/accy.html

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

CANADA

University of Alberta

Respondent: James C. Gaa, Professor and Chair, Department of Accounting and MIS

Phone: (403) 492-3053 Fax: (403) 492-3325 email:  James.Gaa@UAlberta.CA

http://www.bus.ualberta.ca/jgaa/

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

University of British Columbia

Respondent: Jerry Feltham, Professor, Commerce (Accounting)

Phone: (604) 822-8397 Fax: (604) 822-9470 email: Jerry.Feltham@Commerce.UBC.CA

http://www.commerce.ubc.ca/

Major Technology User(s): No response given

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

None

Comments: None

University of New Brunswick

Respondent: Elin Maher, Assistant Professor, Faculty of Administration

Phone: (506) 453-4869 Fax: (506) 453-3561 email: mahere@unb.ca

http://www.unb.ca

Major Technology User(s): Elin Maher

Commercial Software Use (aside from word processors and spreadsheets):

General Ledger Package (Required Financial Accounting Course for Undergraduate and MBA Students)

Limited use of computer tutorial (very old) has been adopted for student learning outside the classroom

Custom Software Development and Use:

None

Comments: Student reaction to commercial electronic aids has been very positive. Cost/time to learn the software both for student and instructor, is generally considered more significant than the benefits received when looking at some of the interactive computer aids (i.e. as attachments to textbook material).

University of Ottawa

Respondent: Teresa Anderson, Associate Professor, Faculty of Administration

Phone: (613) 562-5800 Fax: (613) 562-5164 email: anderson@admin.uottawa.ca

http://www.admin.uottawa.ca

Major Technology User(s):

Teresa Anderson

Commercial Software Use (aside from word processors and spreadsheets):

Bookkeeping interactive tutorial (Introductory Accounting)

Bookkeeping interactive tutorial has also been adopted for student learning outside the classroom.

Custom Software Development and Use:

None

Comments:

Student reaction to commercial electronic aids has been that they are useful; some say they are too expensive ($30 Canadian). I believe they are cheaper and more efficient than student or professor-run tutorials and are good for practice. Weaker students need this.

University of Regina

Respondent: M. Rennie, Associate Professor, Faculty of Administration

Phone: (306) 585-4715 Fax: (306) 585-4805 email: RennieM@Leroy.cc.URegina.ca

http://www.uregina.ca/calendar/admin.html

Major Technology User(s):

Richard Rennie

Commercial Software Use (aside from word processors and spreadsheets):

SCADII Canadian Edition (Auditing Theory and Application)

System's Understanding Aid (Auditing Theory and Application)

Tax Preparation (Soft Key) - (Taxation for Management Decisions)

CCH Tax Data Base (Taxation for Management Decisions)

All of the above items have been adopted for student learning outside the classroom

Custom Software Development and Use:

SCADII (Canadian Edition) - R. Rennie prepared the Canadian Edition, published by McGraw-Hill

Ryerson - (Accounting Theory and Application)

Comments: Student reaction to commercial electronic aids has been positive. Student reaction to locally-produced aids has been positive. In answer to whether our institution will increase rewards for development of these aids, no.

St. Mary's University

Respondent: David Bateman, Associate Professor, Accounting;  Bill Hamby, Associate Professor of Accounting

http://www.stmarys.ca

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

Student reaction to commercial electronic aids has been positive, time permitting. Informal, in-class surveys are the only faculty conducted research to determine the impact of these aids on students. Intranet management is key to planning effective use of IT resources. Student reaction to locally-produced modules has been good due to applied nature of case material. Informal research has been done by faculty indicating the impact is very positive as it provides hands-on, realistic learning experiences. In answer to whether our institution will increase rewards for development of these aids, not if they are only used internally. Without appropriate faculty support, this is very time intensive to produce and very risky at career level to undertake.

University of Toronto

Respondent: Len Fertuck, Coordinator of Accounting, Accounting

Phone: (416) 978-3635 Fax: (416) 978-5549 email: fertuck@fmgmt.mgmt.utoronto.ca

http://www.mgmt.utoronto.ca

Major Technology User(s): Len Fertuck

Commercial Software Use (aside from word processors and spreadsheets):

General Ledger Software (Intro Financial)

Custom Software Development and Use:

Hypertextbook by Len Fertuck (Will test next year in Managerial Accounting)

This will eventually be on CD-ROM. No audio, some video. Will tie to transaction database and integrated test bank.

Comments: Student reaction to commercial electronic aids has been mixed. Student reaction to the locally-produced module--it's too early to tell. In answer to whether our institution will increase rewards for development of these aids, I wouldn't bet on it.

York University / Atkinson College

Respondent: John M. Parkinson, Chair, Administrative Studies

Phone: (416) 736-5210 Fax: (416) 736-5963 email: johnmp@yorku.ca

http://www.atkinson.yorku.ca

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

None

Comments:

Student reaction to commercial electronic aids has been mixed.

NETHERLANDS

University of Amsterdam

Respondent: Philip Wallage, Professor, Accountancy

Phone: 31 20 5254170 Fax: 31 20 5255281 email: wallage@fee.uva.nl

http://www.uva.nl

Major Technology User(s): EDP Auditing Courses/Bookkeeping

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

None

Comments: None

University of Maastricht

Respondent: L. H. H. Bollen, Dr., Accounting and Auditing

Phone: +31 43 3883755 Fax: +31 43 3258520 email: L.Bollen@BERFIN.unimaas.NL

http://www.unimaas.nl/~berfin/

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

None

NEW ZEALAND

The University of Auckland

Respondent: Derek Speer, Lecturer, Accounting and Finance

Phone: 64 9 3737599 x7290 Fax: 64 9 3737406 email: d.speer@auckland.ac.nz

http://www.business.auckland.ac.nz

Major Technology User(s): Derek Speer

Commercial Software Use (aside from word processors and spreadsheets):

General Ledger Packages (Accounting Information Systems)

PW Researcher (This is a text-retrieval and search on a data base of accounting literature) - (Financial Accounting - Int. and Adv.)

PW Researcher is used for students to complete assignments requiring (e.g.) comparisons between different countries' treatment of an accounting issue

Custom Software Development and Use:

None

Comments: Student reaction to commercial electronic aids has been generally favorable.

University of Otago

Respondent: David Lont, Lecturer, Accounting

Phone: 03 4798119 Fax: 03 4798450 email: DLont@commerce.otago.ac.nz

http://divcom.otago.ac.nz:800/com/ACTY/home.htm

Major Technology User(s): David Lont

Commercial Software Use (aside from word processors and spreadsheets):

MYOB (Preparing Financial Info - 1st year)

Custom Software Development and Use:

D. Lont - Netscape Resources (Virtual Library) - (Using Financial Statements)

D. Lont - Screencam demonstration (Using Financial Statements)

D. Lont - Acrobat Reader (Using Financial Statements)

Necessary hardware and software for the above: Computer, Netscape, Screencam and Acrobat

Reader, Freeloader

Comments: Student reaction to commercial electronic aids has been very positive. Faculty members will soon be conducting research to determine the impact of these aids on students. Student reaction to locally-produced modules has been very positive. It has allowed the course to be much more flexible in its learning. In answer to whether our institution will increase rewards for development of these aids, yes.

Victoria University of Wellington

Respondent: Tony van Zijl, Chaiperson, Accountancy Group

Phone: 64 4 471 5365 Fax: 64 4 495 5078 email: Tony.vanZij.@vuw.ac.nz

http://www.vuw.ac.nz/accountancy

Major Technology User(s): Kevin Holmes, Fawzi Laswad

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

None

Comments: None

NORWAY

Norwegian School of Management

Respondent: S. Loken, Industrial Professor, Accounting and Auditing

Phone: +47 67 570688 Fax: +47 67 570575 email: sal@bi.no

http://www.bi.no

Major Technology User(s): S. Loken

Commercial Software Use (aside from word processors and spreadsheets):

Risk Analysis

General Ledger (Intro to Accounting)

Custom Software Development and Use:

HTML - Accounting Cases (Intro to Accounting)

HTML Editor was used for authoring

Comments: Student reaction to the Risk Analysis commercial electronic aid has been indifferent. Student reaction to the General Ledger electronic aid has been positive. Student reaction to the locally-produced modules has been excellent. In answer to whether our institution will increase rewards for development of these aids, no.

SWEDEN

Stockholm School of Economics

Respondent: Walter Schuster, Docent, Ph.D, Accounting and Finance

Phone: +46 8 736 9306 Fax: +46 8 32 01 09 email: bws@hhs.se

http://www.hhs.se/secb/

Major Technology User(s): Mats Glader

Commercial Software Use (aside from word processors and spreadsheets):

Star (General Ledger Software) - (Basic Accounting/Management Accounting)

Star has also been adopted for student learning outside the classroom

Custom Software Development and Use:

None

Comments: Student reaction to commercial electronic aids has been that they are well received. There is a lack of pedagogical commercial electronic aids.

UNITED KINGDOM

University of Aberdeen

Respondent: Alan Sangster, Reader, Accountancy

Phone: +44 1224 273395 Fax: +44 1224 272214 email: J.MOIR@ABDN.AC.UK

http://www.abdn.ac.uk/accountancy

Major Technology User(s): Alan Sangster

Commercial Software Use (aside from word processors and spreadsheets):

General Ledger Software (Financial Accounting/Accounting Systems)

Proprietary CAL (Financial/Managerial/Tax/Finance)

The following commercial aids have been adopted for student learning outside the classroom:

EQL Bookkeeping

EQL - Understanding Accounts (Financial Accounting)

EQL - Understanding Accounts (Managerial Accounting)

PEER - Accounting Standards

PEER - Management Accounting

BYTE (UK TLTP Project Software)

Custom Software Development and Use:

Toolbook (Expert Systems)

Objective tests written using Question Mark (Financial I and II/ Management I)

Neither Toolbook nor Questionmark have audio

Comments: Student reaction to commercial electronic aids has been very good. Faculty members have conducted research on commercial electronic aids to determine the impact on students. These are becoming better, and becoming increasingly important in the education process. Student reaction to locally-produced modules has been very good. Faculty members have done research on locally-produced aids to determine their impact on students. In answer to whether our institution will increase rewards for development of these aids, no.

University of Bath

Respondent: Dr. L. MacAuley, Lecturer, School of Management

Phone: 01225 826902 Fax: 01225 826473 email:

http://www.bath.ac.uk/Departments/Management

Major Technology User(s): Management Accounting Lecturer

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

None

Comments: None

University of Dundee

Respondent: C. D. Sinclair, S. Lecturer, Accountancy and Business Finance

http://www.dundee.ac.uk/Accountancy

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

None

University of Glasgow

Respondent: Greg Stoner, Accounting and Finance

Phone: 0141 330 5574 Fax: 0141 330 4442 email: g.stoner@accfin.gla.ac.uk

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

University of Hull

Respondent: T. C. Bond, Dr. Accounting

Phone: 044 1482 465663 Fax: 044 1482 466377 email: T.C.Bond@accfin.hull.ac.uk

http://www.hull.ac.uk

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

London School of Economics

Respondent: V. Bailey

http://www.blpes.lse.ac.uk

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

None

University of Manchester Institute of Science and Technology (UMIST)

Respondent: Keith Hoskin, Professor, School of Management

Phone: 0161 236 3311 Fax: 0161 200 3505 email: K.HOSKIN@UMIST.AC.UK

http://www.umist.ac.uk

Major Technology User(s): Dr. Brian Bloomfield

Commercial Software Use (aside from word processors and spreadsheets):

None

Custom Software Development and Use:

None

Comments: None

Napier University

Respondent: Grahame J. Steven, Lecturer, Accounting and Finance

Phone: 0131 455 3331 Fax: 44-31 455 3666- email: G.STEVEN@NAPIER.AC.UK

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments:

Strathclyde University

Respondent: Donna McDougall, Computing Officer, Accounting and Finance

Major Technology User(s):

Commercial Software Use (aside from word processors and spreadsheets):

Custom Software Development and Use:

Comments: