ICARE 2015

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    The ICT competencies of new accounting students of different admission criteria: the case of Sri Lankan private university
    (Department of Accountancy, University of Kelaniya, 2015) Amarathunga, P.A.B.H.; Pathiratne, S.
    The current trend in business and accounting settings requires an accountant who is an ICT literate. International Federation of Accountants (IFAC) published the International Inculcation Guidelines that include ICT erudition and competency requisites for professional accountants. These guidelines are intended to avail its member bodies in preparing professional accountants to work within the ICT environment. Amid others, the strategies highlight the ICT erudition and competency requisites for the accountants vis-a-vis the ICT users. This study aims to investigate the level of information and communication technology (ICT) competency possesses by new accounting students at the Private University in Sri Lanka according to their Admission Criteria. The study examines five software applications deemed critical for an accountant, namely, word processing; spreadsheet; database; PowerPoint presentation; and Internet and email. A survey was conducted on 182 first year accounting students. Overall, students from the Foundation Diploma Admission Criteria are found to possess the ICT competency better than those from other Admission Criteria. The competency of students from London AL and GCE A/L Admission Criteria in spreadsheet is found to be below average. All students regardless of their Admission Criteria were found to be less competent in Database Management System (DBMS).
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    Assessment in internship – experiences of accountancy degree programme – university of Kelaniya
    (Department of Accountancy, University of Kelaniya, 2015) Aruppala, W.D.N.; Jayamaha, A.
    Internship has become an important component in accounting degree pragrammes in universities over the past decades. Academics and researchers believe that internship provides smooth transition of undergraduates from oncampus environment to the working environment (Muhamad et al 2009). Further, practitioners in accounting profession have identified that internship experience benefits not only to improve the quality of the degree programme and the skills of the students but also benefits to the employing entity during and after the internship (Beard 2006). Hence, interaction and evaluations among students, faculty and practitioners during and after the internship is invaluable in measuring outcome of the internship programme. Department of Accountancy (DoA), University of Kelaniya, Sri Lanka has introduced internship to the accounting degree curriculum in 1998. DoA believes that the objective of introducing the internship component to Accounting programme is to facilitate students to gain practical exposure from the dynamic business environment, and to enhance teamwork sprit and the employability. To achieve these objectives multiple assessment activities have been introduced in par with the International Accounting Bench Marks designed by Universities and professional institutions, and those activities have been increasingly changed to strengthening the programme. The objective of this paper presents the multiple assessment activities created by DoA in internship pragramme since 1998 to maintain the quality of the accounting degree programme. The assessment activities presented in this article are useful for other accounting pragrammes for improving quality and for accreditation of their degree programmes.