Problem-based learning : does accounting education need it?

Problem-based learning (PBL) has been used successfully in disciplines such as medicine, nursing, law and engineering. However a review of the literature shows that there has been little use of this approach to learning in accounting. This paper extends the research in accounting education by reporting the findings of a case study of the development and implementation of PBL at the Queensland University of Technology (QUT) in a new Accountancy Capstone unit that began in 2006. The fundamentals of the PBL approach were adhered to. However, one of the essential elements of the approach adopted was to highlight the importance of questioning as a means of gathering the necessary information upon which decisions are made. This approach can be contrasted with the typical ‘give all the facts’ case studies that are commonly used. Another feature was that students worked together in the same group for an entire semester (similar to how teams in the workplace operate) so there was an intended focus on teamwork in solving unstructured, real-world accounting problems presented to students. Based on quantitative and qualitative data collected from student questionnaires over seven semesters, it was found that students perceived PBL to be effective, especially in terms of developing the skills of questioning, teamwork, and problem solving. The effectiveness of questioning is very important as this is a skill that is rarely the focus of development in accounting education. The successful implementation of PBL in accounting through ‘learning by doing’ could be the catalyst for change to bring about better learning outcomes for accounting graduates.

Olympic Coast National Marine Sanctuary Area to be Avoided (ATBA) Education and Monitoring Program

The National Marine Sanctuaries Act (16 U.S.C. 1431, as amended) gives the Secretary of Commerce the authority to designate discrete areas of the marine environment as National Marine Sanctuaries and provides the authority to promulgate regulations to provide for the conservation and management of these marine areas. The waters of the Outer Washington Coast were recognized for their high natural resource and human use values and placed on the National Marine Sanctuary Program Site Evaluation List in 1983. In 1988, Congress directed NOAA to designate the Olympic Coast National Marine Sanctuary (Pub. L. 100-627). The Sanctuary, designated in May 1994, worked with the U.S. Coast Guard to request the International Maritime Organization designate an Area to be Avoided (ATBA) on the Olympic Coast. The IMO defines an ATBA as "a routeing measure comprising an area within defined limits in which either navigation is particularly hazardous or it is exceptionally important to avoid casualties and which should be avoided by all ships, or certain classes of ships" (IMO, 1991). This ATBA was adopted in December 1994 by the Maritime Safety Committee of the IMO, “in order to reduce the risk of marine casualty and resulting pollution and damage to the environment of the Olympic Coast National Marine Sanctuary”, (IMO, 1994). The ATBA went into effect in June 1995 and advises operators of vessels carrying petroleum and/or hazardous materials to maintain a 25-mile buffer from the coast. Since that time, Olympic Coast National Marine Sanctuary (OCNMS) has created an education and monitoring program with the goal of ensuring the successful implementation of the ATBA. The Sanctuary enlisted the aid of the U.S. and Canadian coast guards, and the marine industry to educate mariners about the ATBA and to use existing radar data to monitor compliance. Sanctuary monitoring efforts have targeted education on tank vessels observed transiting the ATBA. OCNMS's monitoring efforts allow quantitative evaluation of this voluntary measure. Finally, the tools developed to monitor the ATBA are also used for the more general purpose of monitoring vessel traffic within the Sanctuary. While the Olympic Coast National Marine Sanctuary does not currently regulate vessel traffic, such regulations are within the scope of the Sanctuary’s Final Environmental Impact Statement/Management Plan. Sanctuary staff participate in ongoing maritime and environmental safety initiatives and continually seek opportunities to mitigate risks from marine shipping.(PDF contains 44 pages.)

Human Resources Development in Higher Education in Kerala

The study is entitled “HUMAN RESOURCES DEVELOPMENT IN HIGHER EDUCATION IN KERALA”. The concept “Human Resource Development” is of high value in business and industry and has been used and applied since years. In industry and business the 'human' element is considred as a resource and hence its development and protection is very essential and inevitable. Of all the factors of production, human resource is the only factor having rational faculty and therefore, it must be handled with utmost care. Right recruitment, right training and right induction followed by faultless monitoring and welfare measures are but decisive factors in business and industry. Altogether there is a constant attention up on human factor there. But this is not a practice at all in education. So far there has not been any such measure of care and close watch and performance analysis of human resource on education front. This may be the main reason for lack of accountability in the sphere of education. The present study reveals the importance of introducing HRD practices in higher educational institutions in Kerala. In order to promise human capital formation through education, it is basic requirement. The higher educational institutions must follow the method of industry and commerce because education can be treated as an industry in service sector. There also we can follow the methods of right recruitment, right training and promotion, delegation, performance analysis and accountability checking of human resource. HRD is a powerful idea of transformation of human being into highly productive and contributing factor The HRD of students is the sum total of HRD of teachers. Reminding the primordial usage 'Yatha Raja Thadha Praja’ the quality of faculty resembles in students. The quality of administrative staff in colleges also affects the quality of higher education. Hence, it is high time to introduce the managerial method of HRD with all its paraphernalia in higher educational institutions so as to assure proper human capital formation in higher education in India.

Human Resources Development in Higher Education in Kerala

The study is entitled “HUMAN RESOURCES DEVELOPMENT IN HIGHER EDUCATION IN KERALA”. The concept “Human Resource Development” is of high value in business and industry and has been used and applied since years. In industry and business the ‘human’ element is considred as a resource and hence its development and protection is very essential and inevitable. Of all the factors of production, human resource is the only factor having rational faculty and therefore, it must be handled with utmost care. Right recruitment, right training and right induction followed by faultless monitoring and welfare measures are but decisive factors in business and industiy. Altogether there is a constant attention up on human factor there. But this is not a practice at all in education. So far there has not been any such measure of care and close watch and performance analysis of human resource on education front. This may be the main reason for lack of accountability in the sphere of education. The present study reveals the importance of introducing HRD practices in higher educational institutions in Kerala. In order to promise human capital formation through education, it is basic requirement. The higher educational institutions must follow the method of industry and commerce because education can be treated as an industry in service sector. There also we can follow the methods of right recruitment, right training and promotion, delegation, performance analysis and accountability checking of human resource. HRD is a powerful idea of transformation of human being into highly productive and contributing factor The HRD of students is the sum total of HRD of teachers. Reminding the primordial usage ‘Yatha Raja Thadha Praja’ the quality of faculty resembles in students. The quality of administrative staff in colleges also affects the quality of higher education. Hence, it is high time to introduce the managerial method of HRD with all its paraphernalia in higher educational institutions so as to assure proper human capital formation in higher education in India.

Econometrics as an Academic Discipline in Higher Education: An Exploratory Study of the Need, Relevance and Significance

Econometrics is a young science. It developed during the twentieth century in the mid-1930’s, primarily after the World War II. Econometrics is the unification of statistical analysis, economic theory and mathematics. The history of econometrics can be traced to the use of statistical and mathematics analysis in economics. The most prominent contributions during the initial period can be seen in the works of Tinbergen and Frisch, and also that of Haavelmo in the 1940's through the mid 1950's. Right from the rudimentary application of statistics to economic data, like the use of laws of error through the development of least squares by Legendre, Laplace, and Gauss, the discipline of econometrics has later on witnessed the applied works done by Edge worth and Mitchell. A very significant mile stone in its evolution has been the work of Tinbergen, Frisch, and Haavelmo in their development of multiple regression and correlation analysis. They used these techniques to test different economic theories using time series data. In spite of the fact that some predictions based on econometric methodology might have gone wrong, the sound scientific nature of the discipline cannot be ignored by anyone. This is reflected in the economic rationale underlying any econometric model, statistical and mathematical reasoning for the various inferences drawn etc. The relevance of econometrics as an academic discipline assumes high significance in the above context. Because of the inter-disciplinary nature of econometrics (which is a unification of Economics, Statistics and Mathematics), the subject can be taught at all these broad areas, not-withstanding the fact that most often Economics students alone are offered this subject as those of other disciplines might not have adequate Economics background to understand the subject. In fact, even for technical courses (like Engineering), business management courses (like MBA), professional accountancy courses etc. econometrics is quite relevant. More relevant is the case of research students of various social sciences, commerce and management. In the ongoing scenario of globalization and economic deregulation, there is the need to give added thrust to the academic discipline of econometrics in higher education, across various social science streams, commerce, management, professional accountancy etc. Accordingly, the analytical ability of the students can be sharpened and their ability to look into the socio-economic problems with a mathematical approach can be improved, and enabling them to derive scientific inferences and solutions to such problems. The utmost significance of hands-own practical training on the use of computer-based econometric packages, especially at the post-graduate and research levels need to be pointed out here. Mere learning of the econometric methodology or the underlying theories alone would not have much practical utility for the students in their future career, whether in academics, industry, or in practice This paper seeks to trace the historical development of econometrics and study the current status of econometrics as an academic discipline in higher education. Besides, the paper looks into the problems faced by the teachers in teaching econometrics, and those of students in learning the subject including effective application of the methodology in real life situations. Accordingly, the paper offers some meaningful suggestions for effective teaching of econometrics in higher education

Mental tactility: the ascendance of writing in online management education

A qualitative study of online management education and the role of writing as an indicative measure of thinking and learning. Established educational models, such as Dale's Cone of Experience, are expanded and redeveloped to illustrate the central role of writing as a critical thinking process which appears to be increasing, rather than decreasing, with the advent of online multimedia technology. In an environment of increasing reliance on audiovisual stimulus in online education, the authors contend that tertiary educators may witness an ascendance or re-emergence of writing as central to the academic experience. This may be both supply and demand driven. Drawing on a study of two undergraduate units in the Bachelor of Commerce and applying hermeneutics to develop challenging insights, the authors present a case for educators to remain conversant with the art of teaching writing, and to promote writing to improve educational outcomes.

How E-business can provide a sustainable framework for online learning in the vocational education and training arena

The author undertook a major national study of e-business for the Australian National Training Authority (ANTA) from November 1999 - February 2000, resulting in the report E-competent Australia: The Impact of E-commerce on the National Training Framework (ANTA, 2000; available at http;://www.anta.gov.au). This ANTA study and other research by the author show that e-business will eventually have a significant impact on the Australian economy, on industries, organisations, occupations and education and training organisations. From April-May 2000, the author is undertaking a major study for the Commonwealth Government (DETYA): a scoping study of e-commerce in the education and training sector (higher education, VET, schools) of Australia.

This paper starts where the ANTA study (Mitchell 2000a) and the DETYA study stop, by exploring the implications of e-business for online learning systems. E-business will eventually impact not only on the organisations providing online education but on their online learning systems.

The paper is based also on research by the author for a Doctorate in Education within the Faculty of Education at Deakin University that commenced in 1997 and is continuing. The research for this paper involved a review of national and international developments in ebusiness, relating them to online learning systems.

This paper traces the origins, definitions and drivers of both e-business and online learning systems in the 1990s, showing how e-business principles and strategies in the future will have a beneficial impact on online learning systems, even if online learning systems eventually lose their identities as separate from the rest of the organisation.

An e-business focus for online learning systems would start with an understanding of the customers' needs; would find a customer-centric solution, not a technology-centric solution; would empower the customer; would provide sufficient and multiple types of support for the customer; would provide quality and skilled input; and would provide cost effective, reliable and accessible technology.

This vision of an e-business approach to training varies greatly from the traditional business model for the delivery of training, particularly by VET Registered Training Organisations (RTOs). The traditional business model includes real estate prices dictating location of campuses; architecture dictating class sizes; industrial relations dictating the number and length of sessions and prescribing tight role descriptions; queues of students enrolling in February and July each year; and students seated in teacher-dominated classrooms. In contrast, an e-business basis for RTOs would involve the use of electronic communication to improve business performance, improve the use of existing resources, enhance existing services and increase market reach.

An e-business model for RTOs would include the following features: the development of new relationships with customers, using electronic communication to strengthen the relationship; the pursuit of new student markets; and the development of new relationships and alliances between providers. In this new arena of potential and threat, of disintermediation and reintermediation, there will be new roles for new intermediaries; and there will emerge new ways of supporting teaching and learning. Progressive education and training organisations will realize the potential offered by e-business and enjoy the fruits of reintermediation.

Issues arising from the implementation of a comprehensive assessment approach in a large, multi-modal Bachelor of Commerce Unit

Recent literature in higher education argues university assessment has been too narrow and hasn’t adequately reflected the quality, breadth and depth of students’ learning. Research shows students often prioritise and learn what they need to know for formal, graded assessment and disregard other academic content seen as less relevant to those requirements. The predominance of essays and examinations has therefore tended to constrain learning. The case for a more comprehensive approach has been clearly articulated. So what happens when staff take up the unique challenge of designing fair and uniform assessment for a large, core, multi-modal, multi-campus unit offered nationally and internationally?
When developing an undergraduate Bachelor of Commerce unit at Deakin University, staff considered the most appropriate ways to assess a range of conceptual understandings and communication skills. This resulted in the mapping and adoption of a comprehensive approach incorporating teacher, peer, and self-assessment aspects, individual and group work, oral and written presentations, and the use of portfolios and journals. Particular practices were adopted to control workloads, ensure fairness in marking, and overcome some problems generally associated with group work. When implementing the approach, practical issues arose that demanded adjustments. This paper details the approach taken, outlines research activities, and discusses the practical implications of issues that arose.

Computer-mediated education : the relationship between computer access, tutorial attendance and student grades

One of the problems faced by Australian academics in the 21st century is to facilitate learning with a changing profile of students, in bigger and bigger classes. As educators at tertiary institutions, our environment is undergoing major changes as increasingly business and commerce programs are offering courses either partially (Web enabled) or totally (Web exclusive) online. This study has developed an important model allowing the prediction of students' overall results and indicates that a student's final grade is dependant, in part, on accessing the study materials and study tools available to them via WebCT and attending face-to-face tutorials.

New educational service products : tertiary EC/EB education - the Asia-Pacific region

Electronic Commerce (EC) / Electronic Business (EB) has been (and is expected to continue to be) a dynamic, rapidly evolving area of technology, requiring skilled people with up-to-date knowledge and skills. The global community has required (and still requires) tertiary academic programs to prepare and train these people quickly. In the late nineties, following a tidal wave of tertiary EC program development in the United States, new tertiary programs began to appear in the Asia-Pacific (AP) region to satisfy this need, over a very short period of time. This research project aims to examine whether the development and effectiveness of tertiary EC/EB educational programs can be enhanced through employing a particular marketing paradigm. Four regions - Australia, New Zealand, Hong Kong SAR and the Republic of Singapore — were selected from the AP region, for this study. Based on a review of marketing literature, an inductive approach is adopted to build a model for new educational service product offerings. I also provide a description and comprehensive analysis of EC/EB education, and explore the model empirically, examining how it applies to the way EC education programs have been developed, to date. Essentially, this project consists of two major activities: theory building and theory testing – and is divided into three parts. Part 1: Preliminary study – literature review for theory building. This section of the thesis provides a literature review of the domains of curriculum development, EC/EB program development and management, EC/EB component models and new service product development. Part 2 : Understanding the marketplace – quantitative analysis. This section comprises five major surveys which provide an understanding of EC/EB education. Part 3 : In-depth analysis – qualitative research for theory testing. This section discusses the results of the multiple case studies of EC/EB degree programs undertaken over a five year period. The results of this project highlight both theoretical and practical aspects of the topic. In terms of the theoretical aspect, I provide a contribution to existing theory concerning the planning and development of new tertiary education programs. Research into academic course development in the past has tended to assume that all program development is pedagogically based and influenced. There is an assumption that people only develop academic programs and academic courses for pedagogic reasons. What this research project has done is to suggest that there are, in fact, many possible reasons for developing new programs and that, although these reasons might be pedagogic in nature, they can also be industry-focased, and market-oriented in the following ways: -the university is shaping the way it is perceived by the public – that is, the market; -the university is highlighting where its expertise lies. This led me to a form of new service product development consistent with the new image of the university. There is a clear need for diverse models for program development which accommodate the dynamic roles of modern universities. My research project develops such a model based on conditions in the Asia-Pacific region, and discusses findings arising from the overall project, which can be used to improve new educational program offerings in future, in both the Asia-Pacific and, I suggest, in other regions. This potential use of my findings highlights the practical contribution made by the research Project.

Issues arising from the implementation of a comprehensive assessment approach in a large, multi-modal Bachelor of Commerce unit

Recent literature in higher education argues university assessment has been too narrow and hasn’t adequately reflected the quality, breadth and depth of students’ learning. Research shows students often prioritise and learn what they need to know for formal, graded assessment and disregard other academic content seen as less relevant to those requirements. The predominance of essays and examinations has therefore tended to constrain learning. The case for a more comprehensive approach has been clearly articulated. So what happens when staff take up the unique challenge of designing fair and uniform assessment for a large, core, multi-modal, multi-campus unit offered nationally and internationally?

When developing an undergraduate Bachelor of Commerce unit at Deakin University, staff considered the most appropriate ways to assess a range of conceptual understandings and communication skills. This resulted in the mapping and adoption of a comprehensive approach incorporating teacher, peer, and self-assessment aspects, individual and group work, oral and written presentations, and the use of portfolios and journals. Particular practices were adopted to control workloads, ensure fairness in marking, and overcome some problems generally associated with group work. When implementing the approach, practical issues arose that demanded adjustments. This paper details the approach taken, outlines research activities, and discusses the practical implications of issues that arose.

Restructuring teacher education, the national interest and globalisation

This paper argues that the repositioning of Asian countries as new 'centres' for world trade and commerce and the transformation of Australian society and economy to accord with this global consolidation, includes a general restructuring of all levels of Australia's 'education industry' and specifically the (re)forming of its initial teacher and professional-education programmes. The need for such reformation arises in part from the restructuring of the work of teaching based on a broader definition of the people and educational settings that are involved in the teaching/learning process, a reworking of this teaching/learning process, the higher status given to certain substantive areas of study, such as languages other than English, and the management of education along corporatist lines. This paper suggests further that teacher-education programmes should also provide students with the resources to critically analyse these changes, giving consideration to issues such as identity, the impact of new technologies on culture and learning, the use of language in promoting particular discourses, and the repositioning of education as a tool for economic reform.

Vanishing E : the decline of the e-commerce discipline in Australia

Stimulated by the increasing demand for qualified personnel for business ventures that employ the Internet in their operations, electronic commerce (e-commerce) emerged as an academic discipline at the eve of the twenty first century. This paper presents a study on the changing status of e-commerce as an academic discipline in Australia in the second half of the 2000s. The findings of the study show that e-commerce is losing its status as a distinctive academic discipline in Australia. The number of e-commerce educational programs is declining and full-fledged e-commerce programs are now offered at a limited number of Australian universities only. E-commerce is diminishing into a niche area of business education rather than prospering as a significant academic discipline.

Economic edifice, urbanisation and rural education in developing countries

The nexus between economic edifice, urbanisation and education is a somewhat understudied area in the academic literature. This applies especially to the urban-rural nexus and its impact on transition in economic edifice, which are especially pronounced in developing countries. This article addresses some selected consequences of urbanisation on education in developing countries within a context of transition in economic edifice. It is argued that transitions in economic edifice are for rural populations at times unrestrained and precipitous. It is further argued that the transition economic edifice impacts on social, economic and personal interests of not only the school-aged population, but also of the working and retired population. Against this background, this article discusses factors relating to effects of urbanization within a context of urbanisation and urbanisation theories, including transition in economic edifice, globalization, employment and employability, and vocationalisation of education. In conclusion opportunities and challenges for education in the context of transforming an economic structure in rural areas in a contemporary context is brought to the fore.