This chapter sets out an overview of a systems approach to the integration of learning technology... more This chapter sets out an overview of a systems approach to the integration of learning technology (LT) into courses, modules or units of study. The framework draws on the systems analysis and design (SA&D) methodologies that are widely used and discussed in relation to the design and implementation of computerised information systems (see for example Lucas, 1994 and O'Brien, 1994). It is also informed by a systems approach to instructional design (see for example Gagné, Briggs & Wagner, 1988) and reflects elements of Laurillard’s (1993) model of learning in higher education..
This chapter examines the effects of technical innovations in record keeping on accounting and th... more This chapter examines the effects of technical innovations in record keeping on accounting and the nature of accounting work. There is no clear-cut periodisation of the changes in technologies but, for convenience, changes are dealt with in four overlapping eras. The first era covers the period of increasing mechanical-aided record keeping from the mid-nineteenth century until about 1930. The second period looks at the changes from the Second World War until the early 1970s arising from the early introduction of digital computing into the business sphere. The last three decades of the century, when computing became established as the prime mode of business record keeping and the personal computer (PC) revolution took place, represents the third era. This epoch blends into the final era when the combination of the Internet and highly integrated systems changes the nature of business operations as well as the record keeping of which accounting is a part.
Accounting, Auditing & Accountability Journal, 2020
PurposeThe overall aim of this paper was to examine the impact of the Australian research assessm... more PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on posit...
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In tha... more This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in this paper by demonstrating that, if anything, Pacoli's bookkeeping treatise was even more fit-for-purpose than we previously indicated.
This paper presents a compilation of personal reflections from 66 contributors on the impact of, ... more This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well- being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.
Http Dx Doi Org 10 1080 096392899330900, Oct 5, 2010
This paper presents an analysis of the IT skills reported by UK students on entry to their first ... more This paper presents an analysis of the IT skills reported by UK students on entry to their first year of study for an accounting degree together with preliminary analysis on their perceived changes in IT skills and usage over their first year of study. Despite the folklore that 'our juniors' are all IT literate and highly skilled, the results indicate
This paper details sources of the “undoubtedly strange” (Yamey, 1994a, p.119) system of goods inv... more This paper details sources of the “undoubtedly strange” (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research.
This article seeks to cover the principles for conducting an evaluation whether it is a small or ... more This article seeks to cover the principles for conducting an evaluation whether it is a small or a large project. An understanding of the theory and background to evaluation is beneficial in order to better plan, design and conduct an evaluation programme. Above all there is no substitute for having a clear purpose for an evaluation, defining the right question is a prerequisite.
This chapter sets out an overview of a systems approach to the integration of learning technology... more This chapter sets out an overview of a systems approach to the integration of learning technology (LT) into courses, modules or units of study. The framework draws on the systems analysis and design (SA&D) methodologies that are widely used and discussed in relation to the design and implementation of computerised information systems (see for example Lucas, 1994 and O'Brien, 1994). It is also informed by a systems approach to instructional design (see for example Gagné, Briggs & Wagner, 1988) and reflects elements of Laurillard’s (1993) model of learning in higher education..
This chapter examines the effects of technical innovations in record keeping on accounting and th... more This chapter examines the effects of technical innovations in record keeping on accounting and the nature of accounting work. There is no clear-cut periodisation of the changes in technologies but, for convenience, changes are dealt with in four overlapping eras. The first era covers the period of increasing mechanical-aided record keeping from the mid-nineteenth century until about 1930. The second period looks at the changes from the Second World War until the early 1970s arising from the early introduction of digital computing into the business sphere. The last three decades of the century, when computing became established as the prime mode of business record keeping and the personal computer (PC) revolution took place, represents the third era. This epoch blends into the final era when the combination of the Internet and highly integrated systems changes the nature of business operations as well as the record keeping of which accounting is a part.
Accounting, Auditing & Accountability Journal, 2020
PurposeThe overall aim of this paper was to examine the impact of the Australian research assessm... more PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on posit...
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In tha... more This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in this paper by demonstrating that, if anything, Pacoli's bookkeeping treatise was even more fit-for-purpose than we previously indicated.
This paper presents a compilation of personal reflections from 66 contributors on the impact of, ... more This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well- being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.
Http Dx Doi Org 10 1080 096392899330900, Oct 5, 2010
This paper presents an analysis of the IT skills reported by UK students on entry to their first ... more This paper presents an analysis of the IT skills reported by UK students on entry to their first year of study for an accounting degree together with preliminary analysis on their perceived changes in IT skills and usage over their first year of study. Despite the folklore that 'our juniors' are all IT literate and highly skilled, the results indicate
This paper details sources of the “undoubtedly strange” (Yamey, 1994a, p.119) system of goods inv... more This paper details sources of the “undoubtedly strange” (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research.
This article seeks to cover the principles for conducting an evaluation whether it is a small or ... more This article seeks to cover the principles for conducting an evaluation whether it is a small or a large project. An understanding of the theory and background to evaluation is beneficial in order to better plan, design and conduct an evaluation programme. Above all there is no substitute for having a clear purpose for an evaluation, defining the right question is a prerequisite.
Uploads
Papers by Greg Stoner