E-business in accounting education: A review of undergraduate accounting degrees in the UK and Ireland

Accounting Education

Volumn 20, Issue 1, 2011, Pages 63-78

  Kotb, Amr ^a   Roberts, Clare ^b  

^a MIDDLESEX UNIVERSITY BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF ABERDEEN   (United Kingdom)

Author keywords

Accounting curricula; E business; E business education; Information technology

Indexed keywords

EID: 79951911285     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09537325.2010.547318     Document Type: Article

References (58)

1. Abbott, A. (1988) The System of Professions (Chicago: the University of Chicago Press).
2. Ahmed, A. (2003) The level of IT/IS skills in accounting programmes in British Universities, Management Research News, 26(12), pp. 20-58.
3. Albrecht, W. and Sack, R. (2000) Accounting education: charting the course through a perilous future, Accounting Education Series, (AAA) 16 (Sarasota: American Accounting Association).
4. Alexander, D., Britton, A. and Jorissen, A. (2007) International Financial Reporting and Analysis (London: Thomson).
5. Annisette, M. and Kirkham, L. (2007) The advantages of separateness explaining the unusual profession-university link in English chartered accountancy, Critical Perspectives on Accounting, 18(1), pp. 1-30.
6. Armitage, H. and Boritz, J. (1986) Integrating computers into the accounting curriculum, Issues in Accounting Education, 1(1), pp. 86-101.
7. Arnold, V. and Sutton, S. (2007) The impact of enterprise systems on business and audit practice and the implications for university accounting education, International Journal of Enterprise Information Systems, 3(4), pp. 1-21.
8. Auditing Practices Board (APB) (2001) E-Business: Identifying Financial Statement Risks (London: APB).
9. Australian Accounting Research Foundation (AARF) (2002) Electronic Commerce-Effect on the Audit of a Financial Report (Melbourne: AARF)
10. Beattie, V. and Goodacre, A. (2004) Publishing patterns within the UK accounting and finance academic community, British Accounting Review, 36(1), pp. 7-44.
11. Bhimani, A., Horngren, C., Datar, S. and Foster, G. (2008) Management and Cost Accounting (Harlow: Pearson).
12. Caglio, A. (2003) Enterprise resource planning systems and accountants: towards hybridization? European Accounting Review, 12(1), pp. 123-153.
13. Cheffey, D. (2004) E-business and E-commerce Management (Harlow: FT Prentice Hall).
14. Chang, C. and Hwang, N. (2003) Accounting education, firm training and information technology: a research note, Accounting Education: an international journal, 12(4), pp. 441-450.
15. Coe, M. (2006) Integrating IT audit into the AIS course, The Review of Business Information Systems, 10(1), pp. 105-120.
16. Cranmer, S. (2006) Enhancing graduate employability: best intentions and mixed outcomes, Studies in Higher Education, 31(2), pp. 169-184.
17. David, J., MacCracken, H. and Rekers, P. (2003) Integrating technology and business process analysis into introductory accounting courses, Issues in Accounting Education, 18(4), pp. 417-425.
18. Deegan, C. and Unerman, J. (2006) Financial Accounting Theory (Maidenhead: McGraw Hill).
19. Drury, C. (2008) Management and Cost Accounting (London: Cengage Learning).
20. E-Commerce Times, (2009) The Recession's Impact On eBusiness Plans, Available at http://www.ecommercetimes.com/story/14640.html?wlc=1247141735 (accessed 9 July 2009).
21. Edmonds, T. (1988) A multidimensional assessment of practitioner perceptions regarding microcomputer course content, Issues in Accounting Education, 3(1), pp. 65-71.
22. Elliott, B. and Elliott, J. (2009) Financial Accounting and Reporting (Harlow: FT Prentice Hall).
23. Fallows, S. and Steven, C. (2000) Building employability skills into the higher education curriculum: a university- wide initiative, Education & Training, 42(2-3), pp. 75-82.
24. Fink, D. (1998) Advanced information systems auditing: a case study in course design and evaluation, Accounting Education: an international journal, 7(1), pp. 21-34.
25. Freidson, E. (1986) Professional Powers (Chicago: the University of Chicago).
26. Gale, J. and Abraham, D. (2005) Introduction: toward understanding e-business transformation, Journal of Organizational Change Management, 18(2), pp. 113-116.
27. Gammie, E. and Kirkham, L. (2008) Breaking the link between quality and university in the creation of the professional accountant: the ICAS story, British Accounting Review, 40(4), pp. 356-375.
28. Glover, S., Liddle, S. and Prawitt, D. (2001) E-business: Principles and Strategies for Accountants (New Jersey: Prentice-Hall).
29. Gray, R., Guthrie, J. and Parker, L. (2002) Rites of passage and the self-immolation of academic accounting labour: an essay exploring exclusivity versus mutuality in accounting scholarship, Accounting Forum, 26(1), pp. 1-30.
30. Grayson, J. (2004) Social dynamics, university experiences, and graduates' job outcomes, British Journal of Sociology Education, 25(5), pp. 609-627.
31. Heagy, C. and Gallun, R. (1994) Recommended microcomputer knowledge for accounting graduates: a survey, Journal of Accounting Education, 12(3), pp. 205-210.
32. Helliar, C., Monk, E., Stevenson, L. and Allison, C. (2007) The Development of An Audit Learning Package: SCAM (Edinburgh: The Institute of Chartered Accountants of Scotland).
33. Helliar, C. and Monk, E. (Eds) (2006) The British Accounting Review Research Register (London: Elsevier).
34. Hines, R. (1989) Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession, Accounting, Auditing & Accountability, 2(3), pp. 72-92.
35. Humphrey, C. (2005) In aftermath of crisis: reflections on the principles, values and significance of academic inquiry in accounting: introduction, European Accounting Review, 14(2), pp. 341-351.
36. Humphrey, C., Lewis, L. and Owen, D. (1996) Still too distant voices? Conversations and reflections on the social relevance of accounting, Critical Perspectives on Accounting, 7(1), pp. 77-99.
37. Institute of Internal Auditors (IIA) (2003) Auditing in an E-Business Environment-Information Technology Briefing Note (London: IIA).
38. International Federation of Accountants (IFAC) (1994) Discussion paper: 2000 and Beyond. A Strategic Framework for Prequalification Education for the Accountancy Profession in the year 2000 and Beyond (New York: IFAC).
39. Jackling, B. and Calero, C. (2006) Influences on undergraduate students' intentions to become qualified accountants: evidence from Australia, Accounting Education: an international journal, 15(4), pp. 419-438.
40. Johnson, E., Baird, J., Caster, P., Dilla, W., Earley, C. and Louwers, T. (2003) Challenges to audit education for the 21st century: a survey of curricula, course content, and delivery methods, Issues in Accounting Education, 18(3), pp. 241-263.
41. Laudon, K. and Traver, C. (2004) Ecommerce: Business, Technology, and Society (New Jersey: Prentice Hall).
42. Marriott, N. (2004) Using computerized business simulations and spreadsheet models in accounting education: a case study, Accounting Education: an international journal, 13(Suppl. 1), pp. 55-70.
43. Montagna, P. (1974) Certified Public Accounting: A Sociological View of a Profession in Change (New York: Scholars Book).
44. Naidoo, R. (2003) Repositioning higher education as a global commodity: opportunities and challenges for future sociology of education work, British Journal of Sociology Education, 24(2), pp. 249-259.
45. Office for National Statistics (ONS) (2007) 2006 E-commerce Survey of Business (London: UK National Statistics).
46. Paisey, C. and Paisey, N. (2000) A Comparative Study of Undergraduate and Professional Education in the Professions of Accountancy, Medicine, Law, and Architecture (Edinburgh: ICAS).
47. Paisey, C. and Paisey, N. (2006) Cutting to the core? A reflection upon recent education policy debates within the Institute of Chartered Accountants in England and Wales, British Accounting Review, 38(1), pp. 31-61.
48. Phillips, P. and Kirby, D (2002) The Impact of Electronic Business on Accountants: A Shareholder Value Perspective. Research Report No. 76 (London: ACCA).
49. Professional Oversight Board (2008) Key Facts and Trends in the Accountancy Profession (London: FRC).
50. Rayport, J. and Joworski, B. (2001) E-Commerce (Maidenhead: McGraw-Hill Higher Education).
51. Rezaee, Z., Elam, R. and Cassidy, J. (2005) Electronic-commerce education: insights from academicians and practitioners, Advances in Accounting, 21, pp. 233-258.
52. Rezaee, Z., Lambert, K. and Harmon, W. (2006) Electronic commerce education: analysis of existing courses, Accounting Education: an international journal, 15(1), pp. 73-88.
53. Robson, K., Humphrey, C., Khalifa, R. and Jones, J. (2007) Transforming audit technologies: business risk audit methodologies and the audit field, Accounting, Organizations and Society, 32(4-5), pp. 409-438.
54. Seal, W., Garrison, R. and Noreen, E. (2008) Management Accounting (Maidenhead: McGraw-Hill).
55. Turban, E., Lee, J., King, D., McKay, J. and Marshall, P. (2006) Electronic Commerce-Managerial Perspective (Harlow: Pearson Education).
56. Turban, E. and King, D. (2003) Introduction to E-Commerce (New Jersey: Prentice Hall).
57. Waller, T. and Gallun, R. (1985) Microcomputer competency requirements in the accounting industry: a pilot study, Journal of Accounting Education, 3(2), pp. 31-40.
58. Wickramasinghe, D. and Alawattage, C. (2007) Management Accounting Change: Approaches and Perspectives (London: Routledge).