Accounting teaching techniques with

the advent of technology: Empirical

evidence from Mauritius

By Muhammad Moazzam
Gulmahamed

Introduction
The introduction of new technologies has play
a dominant role to put a step forward in from
a transition the traditional teaching to a new
level of approach (Mohamed & Lashire ,2003)
E-learning and Distance learning courses
propose a different dimension in the learning
approaches which Universities and Open
Universities have adopted to propose
flexibility for students.

Introduction
Modern technology prove to be the
answer with radical changes in the
modern teaching methods (Williams,
1993)
For the improvement of education in
the field of accounting, innovative
ways of teaching must be introduced
(Albrecht and Sacks, 2000)

Research Objectives
To differentiate between Tradition,
Modern and Hybrid form of teaching.
To identify benefits from type of
teaching methods.
To analyse the research done on
those proposed methods.

Research Question
What factors affect students learning
behavior?
What is the degree of influence in their
learning skills?
Is traditional teaching really obsolete?
Is innovation by the hybrid method is the
answer to the new ways of teaching?
Can Traditional, Modern and Hybrid
methods coexist in the future?

Literature Review
Traditional (Conventional) Teaching Methods:

Case Studies
Quiz
Pause Method
Blackboard and chalk
Collaborative Learning
Simple Computer Software ( e.g Microsoft Word)
Homework

Literature Review (cont..)

Current Methods and Modern Methods
Distance Learning Approaches
Virtual Learning Environment (VLE)
Information and Communication
Technologies (ICT) in education
Tele-educational lectures (Interactive TV)
Interactive Multimedia CD
Teaching through software tools

Literature Review (cont..)

Software Programs
Productivity software
Modeling and simulation software
Drill-and-practice software

Literature Review (cont..)

Innovative Hybrid Teaching Methods
Business Modelling and Computation
of expenditures by Excel Sheet
The Business Planning Model (BPM)
Accounting Program SCAM
Low-Income Taxpayer Clinics tool
Internship

Data Analysis
If P-value of variables is less or equal
to 0.05, there is a relationship
between those two variables
If P-value exceed 0.05, this no
relationship between the two
variables.

Data Analysis
Relationship between gender and reason for current
choice for program of study
No relationship
Cost of tuition fees(0.923), particular program not run at
other institution (0.057), recognition of institution(0.702),
lack of option (0.455), quality of education (0.475),
distance from residence (0.684), high quality service
proposed (0.734) and jobs for the course in demand in
the market (0.148)
Relationship
Easy to understand ( Male students prefer course which
can be easily cope with) (P-value = 0.035)

Data Analysis (cont..)

Relationship between Perception of syllabus
and traditional approaches
The notion is to find out whether there is a
difference in their choice of traditional
approaches students based on their
Perception whether the syllabus of Online
course and Tradition course are different.
No relationship
No significant relationship is observed
(0.452).

Data Analysis (cont..)

Relationship between Perception of syllabus
and modern approaches
The notion is to find out whether there is a
difference in their choice of Modern
approaches students based on their
Perception whether the syllabus of Online
course and Tradition course are different.
No relationship
No significant relationship is observed
(0.542).

Data Analysis (cont..)

Relationship between Gender and
effectiveness of methods
The notion is to find out whether there
is a difference in the choice
approaches with regard to gender.
No relationship
No significant relationship is
observed (0.452).

Data Analysis (cont..)

Relationship between Age and choice for
current program of study
The notion is to find out whether there is a
difference in the choice between age group with
regard to current program .
Relationship
People age above 25 years old would welcome
a distance/online learning course (0.014).
Student below 25 yrs. Old would prefer the
traditional way of teaching (0.025).

Data Analysis (cont..)

Relationship between Level of education
and effectiveness of methods
Relationship
Peoples who are studying for the
postgraduate degree or doctorate are
more prompt to try innovative methods
(0.035).
Lower levels show preference for the
traditional methods (0.021).

Data Analysis (cont..)

Relationship between Educational
Expenses and Hybrid methods
No Relationship
No significant relationship is
observed (0.924).

Conclusion
Based on a Survey and Suggested by accounting
students
Internship must be incorporated in the course set
up
Real life accounting situations must be shown to
students with the help of simulations
Regular workshop by top manager is indispensable
as this might bring more enthusiasm in them and
also updated lectures should be provided
concerning actualities in the accounting field.

Conclusion
Government should develop small enterprises which
are run only by accounting students for them to get
the touch of accounting in real life as it is easier to
learn and understand through real life problems.
Some even propose reduce number of student in
the class
The course fees should be made enough affordable
so that even the middle class and lower class
students could benefit the learning outcomes.. In
order to climb the social hierarchy in Mauritius
especially one need to struggle both in the
educational field or working fields