ALIGNMENT OF TECHNOLOGIES IN ACCOUNTING EDUCATION

This paper reports on the unique challenge, in accounting education, of integrating accounting knowledge and the application of the required skills in the world of work. The iterative cycles of design-based research (DBR), with the infusion of cultural-historical activity theory (CHAT), led to the design of a process which was practical and feasible for implementation. An educational model was developed which integrated accounting theory with the accounting software. The integration model was designed to simulate the workplace environments for the accounting graduate to promote a more holistic learning experience. The alignment of accounting education and accounting practice brings the accounting graduate and the needs of the employer into alignment. This process of implementation was adopted and these transformation and design principles, which are imperative ground rules in a process of change, will be presented. Critical success factors, design principles, the implementation model as well as the findings from studies undertaken relevant to the implementation process are presented. There is a strong argument indicating a positive effect on the employability of the graduate with the narrowing of the gap between accounting education and employer requirements in accounting education. Best practices emanating from the refinements of the implementation processes over the period from 2011 to date will be presented. The teaching and learning practices that will be highlighted cover assessment practices, the knowledge and skills balance for the graduate and tutor roles and responsibilities. The results of an impact study of the integration of information and communication technologies (ICT) on the graduateness and employability of the graduates will be highlighted.