Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

1

A Survey of Accounting Department Websites at Canadian Universities

J. E. Boritz and D. Bateman

May 1998

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

2

Objectives

• to document the extent of website development and use at Canadian university accounting departments as a basis for defining needs and opportunities

• to establish a benchmark for cross-sectional and longitudinal comparison of developments in this area

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

3

Part 2

Method

• questionnaire initially designed by Doug Bonnet, UW Macc project 1995

• updated and expanded questionnaire

• visited every site and recorded detailed observations (Colin Wallace)

• organized and summarized

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

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Questionnaire Coverage

• design, administration (currency, weight, links, contact, toc/site map, search)

• technology (graphics, tables, forms, etc.)

• program information (admission, programs, timetable, courses, etc.)

• student, faculty, staff information (resume, phone/email, homepages, etc.)

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

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Findings

• low level of use for: – dissemination of research work– courses and student materials– basic information about programs, courses,

etc.

• low degree of sophistication

• low level of quality and poor supervision of technical personnel

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

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Limitations of this Survey

• may not reveal uses of intranets that are not linked to the department website

• may not reveal uses of the internet “at large” ; i.e., others’ websites

• may not reveal other uses of technology such as micro labs, CDs, etc.

• does not explain reasons/causes behind findings

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

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Value of Findings

• document “stark” reality

• may motivate move to higher quality

• provides a benchmark for each department to assess own position

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

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Future

• survey of international business schools (in progress)

• benchmarking facility on project website

• workshops to help Canadian schools improve their use of internet and other IT for teaching and research

• bulletin board, conferencing for information sharing, etc.

Part 2

The Use of Internet (Web) Based Technologies by 1998 CAAA ConferenceCanadian University Departments of Accounting Saskatoon , Sask

Sponsored by The Canadian Canadian Institute of Chartered Accountants

9

For more information, visit our website

• http://watarts.uwaterloo.ca/ACCT/