Abstract
The curriculum for accounting students is evolving to meet
advancement in computer technology. To keep up with current
concepts, the curriculum needs to have more depth with specific
reference to technology, to facilitate the learning and development
of students. This study aimed to explore how the implementation of
technology can assist in assessing the students doing the diploma
course in accounting. Secondary research methods such as books,
peer-reviewed journals, magazines, newspapers and Internet
resources were used to collect data and establish how technological
advancement facilitates all features of professional accounting,
thereby adding to the success of an organisation. Limited research
on the use of technology in accounting warrants universities in South
Africa to rethink the traditional learning model. The teaching of
accounting has shifted from being teacher-centred to student-centred;
the technological change in the teaching of accounting has also
changed the culture of educational institutions. Students are being
assessed on their theoretical as well as on their practical knowledge.
For example, both the theoretical and practical knowledge of students
are evaluated by requiring them to process transactions in a fictitious
firm that they create. Students are also required to create a business
plan and use software such as Microsoft Excel and Sage Pastel.
While the study was based in South Africa, the findings of the study
and the use of technology in accounting education could be utilised
globally.