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Judith Cambridge

Bio: Judith Cambridge is an academic researcher from Accounting and Finance Association of Australia and New Zealand. The author has contributed to research in topics: Business sector & Context (language use). The author has an hindex of 1, co-authored 1 publications receiving 1 citations.

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TL;DR: In this paper, the authors report on how cloud technology facilitated educator and student connection to current practice and enabled innovative pedagogies for accounting education and found that when accounting students were exposed to real-world data, context and real-time business technologies, they saw the connections to their future work or entrepreneurship.
Abstract: Wells (2018) called for accounting education practitioners to use textbook and teaching material which better reflects “the wider context . . . and the influence of technology on accounting process as currently practiced” (pg. 40). The business sector has adopted cloud technologies and needs appropriately skilled knowledge workers. Using data from a ‘proof of concept’ online competition and university ‘content as a service’ [CAAS] delivery, this paper reports on how cloud technology facilitated educator and student connection to current practice and enabled innovative pedagogies for accounting education. The findings show that when accounting students were exposed to real-world data, context and real-time business technologies, they saw the connections to their future work or entrepreneurship. Cloud learning solutions across cloud business platforms bridged this gap for them between accounting theory and practice. The dynamic online accounting teaching tool will be explored during this presentation in light of these findings.

3 citations


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Journal ArticleDOI
01 Dec 2021
TL;DR: In this article, the authors defined both global and Ukrainian economies' trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company's information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain.
Abstract: Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies’ system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company’s information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies’ accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies.

6 citations

Journal ArticleDOI
TL;DR: In this article , the authors explored the role of the perceived image of accounting in determining key variables that influence high school accounting students' acceptance of using cloud accounting as a new technology.
Abstract: This study explores the role of the perceived image of accounting in determining key variables that influence high school accounting students’ acceptance of using cloud accounting as a new technology. We adopted the technology acceptance model (TAM) as its theoretical framework. High school accounting students enrolled in the ‘Kyoto Subaru High School Career Course Business Game (KCB)’ at a mid-sized commercial high school in Japan were the participants. During the KCB, the students engaged in learning interventions using business games that incorporated cloud accounting. We found that high school students’ image of accounting as a decision-making tool is important to strengthen the perceived usefulness of cloud accounting on their intention to use its technology. However, we could not demonstrate that students’ accounting perceptions moderate another significant TAM path between perceived ease of cloud accounting use and intention of its technology use. These results provide new insights regarding effective and relevant ways to offer students more opportunities to use the new technology and gain hands-on experiences in the accounting education curriculum.

1 citations

Journal ArticleDOI
TL;DR: In this article , the authors analyzed the linkages between user reviews and ratings and the adoption of mobile accounting apps among SMEs in Kenya and concluded that Kenya's degree of mobile app adoption has greatly increased due to the volume of app reviews.
Abstract: Modern industry improves anthropogenic activities and greatly simplifies human effort and the industrial world. Cloud computing and mobile applications are more than just buzzwords; they are crucial elements of how business is conducted and how it will be conducted in the future. A rising number of SMEs are currently utilizing mobile and cloud computing technology. The purpose of this paper is to analyze the linkages between user reviews and ratings and the adoption of mobile accounting apps among SMEs in Kenya. The study collected data on 35 commonly used mobile accounting applications and performed a regression analysis on 27 apps that had received user reviews. Data on mobile apps' usage rate, volume of user reviews, and user ratings were gathered for this study. The authors also took note of the deficiencies identified by the selected mobile app reviewers. This study's findings revealed a significant relationship between the number of user evaluations and the adoption of mobile accounting apps. However, a significant effect of user reviews on the adoption of mobile accounting apps was not observed. This paper also identifies shortcomings that app users have pointed out in their reviews. It was concluded that Kenya's degree of mobile app adoption has greatly increased due to the volume of app reviews. This study advises entrepreneurs, particularly those who engage with SMEs, to embrace technology and adopt freely downloadable mobile apps for their accounting and bookkeeping requirements.