With the advent of the Internet vast amount of information
has become available to the masses. There is a wealth of accounting information out there as well. The teachers can take the
initiative by providing the information on related websites when discussing a topic. To further the benefits they can in turn
encourage the students to find more information on their own. The students thus will be acquainted with International standards
and accounting practices. The sites of professional accounting organization or firms can provide information regarding the
examination structure, prerequisites, practical experience, career opportunities and success stories of accounting and management
professionals. This will inspire students to pursue their careers in their chosen subspecialties accounting and management.
Information about some prominent accountants in sports, industry, finance, business and government bring forth the impact
this profession can have on the business. This will encourage some of them to go into highly specialized niche fields. The
Web will also remove the geographical limitations and introduce them to an international career in accounting, finance and
management.
Many sites provide information about often overlooked
but important aspects of our profession such as ethics in accounting.
I have touched upon the use of the Internet in accounting
education above. In addition, use of electronic tools makes the classes more efficient, lectures more informative and reading assignments more extensive & accessible. The lectures can be presented using
slides and statistical charts& tables, images, PowerPoint slides and graphics and video clips. Electronic discussion tools
such as emails, conferencing software, online chat services provide a discussion forum. These resources would be very useful
to attract shy students who avoid face-to-face discussion and miss out on learning.
A widely available tool such as email makes distant
learning possible and provides rural students access to expert teachers from our urban centres. These electronic devices are
useful not only in teaching but also in the administration of courses. The home page and email solicitations can be best exploited
for advertising a class, providing copies of the syllabus, allowing students to register on line and reporting the changes
in the time table and examination schedule, informing them of extra classes.
Use of electronic tools can also reduce common unethical
practices by students. They should me made to provide “working prototypes” of their accounting projects which
can be verified very easily by a teacher. Tests “personalized” for each student will reduce the “cheating”
or “copying” that has become so rampant in some of our institutes. Electronic signatures, secure access, encryption
will reduce the “leaking” of examination material.