Universal Journal of Educational Research 5(3): 372-385, 2017 http://www.hrpub.

org
DOI: 10.13189/ujer.2017.050310

Computerised Accounting Software; A Curriculum that

Enhances an Accounting Programme
Robert P Machera1,*, Precious C Machera2

1
Department of Accounting and Finance, Faculty of Business and Accounting, Botho University, Botswana
2
Department of Finance and Banking, Faculty of Business and Accounting, Imperial School of Business and Science, Botswana

Copyright©2017 by authors, all rights reserved. Authors agree that this article remains permanently open access under the
terms of the Creative Commons Attribution License 4.0 International License

Abstract There has been an outcry in commerce and accounting software challenges during their internship
industry about students who fail to perform in the accounting period. The accounting software that students are expected to
department due to lack of “practical accounting skills”. It is have knowledge include: spreadsheets software,
from this background that the researchers were motivated to quick-books and sage pastel accounting. Focus group and
investigate the impact of a Computerised Accounting face to face interviews were used to collect data from
Software Curriculum that enhances an Accounting students enrolled in the Bsc Hons in Accounting at Botho
Programme. At Botho University a degree in Bsc Hons in University Gaborone Campus, Maun and Francistown. The
Accounting is offered and it is perceived that the graduates study focuses the students who were on the internship period.
of this programme will be all rounded after completing this However the majority of the accounting students faces
qualification. The Accounting programme at Botho accounting software challenges and agreed that a
University includes all the aspects that are needed for a Computerised accounting software curriculum should be
novice accountant. However, the only shortcomings are the proposed and implemented at Botho University in the
inclusion of a Computerised Accounting Software Department of Accounting and Finance. This is done so in
Curriculum into this Accounting Programme. It is believed order to enhance the Accounting Programme and meets
that higher education students experience problems during industry and commerce expectations.
their internship semester as they are expected to use
Computerised Accounting Software. This study investigates Keywords Enhances, Curriculum, Spreadsheets,
whether the students at Botho University who are enrolled Quick- books and Sage Pastel Accounting
for the Bsc Hons in Accounting Programme face any

Figure 1. Themes for Bsc Hons in Accounting: Adapted from the researchers
 Universal Journal of Educational Research 5(3): 372-385, 2017 373

1. Introduction 1) Personality traits such as being personable or

having a positive attitude
The Faculty of Business and Accounting at Botho 2) Technical / business traits such as analytical or
University offers a Bsc Hons in Accounting Programme that accounting skills
is very competitive in the region. The first cohort of students 3) Interpersonal skill traits such as communication
was enrolled in the Accounting programme at Botho skills and leadership
University in July 2013. Currently the Accounting 4) Background / other traits such as Grade Point
Programme is being offered in Botswana and Lesotho. This Average (GPA), work experience and computer
Accounting programme consists of six themes that include: skills
financial accounting, cost and management accounting,
This research targeted background / other traits such as
taxation, audit and assurance, business environment and
GPA, work experience and computer skills since they are a
practical key skills. The Figure 1 represents a summarized
challenge to be achieved by many undergraduate students.
thematic diagram for the Bsc Hons in Accounting
For example experience and knowledge of Computerised
Programme at Botho University.
accounting may be difficult to be attained by undergraduate
The six themes form the basis of accounting pillars that
students since they would be at college. This study perceives
mould the learners into competitive novice accountants.
these traits as paramount to accounting graduates.
According to [8] a curriculum should strive to effectively
Computerised Accounting Packages have many benefits as
deal with the modern world as this enhances the learners’
shown in Table 1.
competitiveness in the employment market. The Accounting
programme at Botho links well with [8] philosophy, which Table 1. Benefits for Computerised Accounting (Adapted from the
researchers, 2016)
includes four instincts such as: social, constructive,
expressive and artistic. The themes in Figure 1 are the Benefits for Computerised Accounting:
themes expected of any accounting programme, but the  Easy to reconcile stock on hand
 Easy maintenance of asset registers
question is does it fit into the modern world? Any  Gives a provision for graphs and financial ratios
experienced accountant would agree with the above  Provides the business with financial intelligence
accounting themes and what is important is the  Cloud accounting - online accounting (connectivity on
competiveness of the programme. This paper focuses more smart phones, i-phones and use of internet
 Enhances speed for entry processing (e.g. add on module
on (key skills) theme 4 as this brings about the issues on
for bank manager)
outcome - based learning. Theme 4 is the backbone of the  Enhances the rate for employability traits and self-
accounting programme as it reflects the skills that are needed reliance (consultancy)
by accountant in order to fit in an accounting environment.  Enhances completeness and accurateness
Modern employers require accounting graduates who are
hands - on and self – starters as they have limited time and 1.1. Commonly Used Accounting Software
resources to invest into training and development [4]. In the
context of Bsc Hons in Accounting, it appears that 1.1.1. Quick Books
accounting students acquire key skills (theme 4) but the Quick Books is accounting software (package) that is used
limitation in this theme 4 is learning on how to use the to process accounting transactions [21]. This software
accounting software (packages). This research focuses on the provides the user with the following features: chart of
following packages: spreadsheets, quick- books and Sage accounts, customised invoices, track accounts payable, track
pastel accounting. The inclusion use of accounting software accounts receivable, profit and loss statement, balance sheet
(packages) as a module is a serious gap in most Accounting and manage cash flows. This software may be used by small
Programmes hence it was imperative to investigate the need businesses and medium sized entrepreneurs. The
for computerized accounting curriculum. It was from this QuickBooks software provides the Quick Payroll Software,
background that motivated the researchers to conduct this which is used in processing employee salaries. For more
study. details about the technical features see [21]. However, the
[10] study report that accounting firms perceive that researchers are not licensed with QuickBooks in order to
students with internship experiences and background are provide the some samples of the package.
given much preference in the employment job market. 1.1.2. Sage Pastel Accounting
Furthermore, [10] is of the opinion that there may be related
Sage Pastel Accounting is accounting software (package)
changes in student’s beliefs after participating in an
that is used to process accounting transactions [19]. This
internship program and this is a similar perception which
software has a payroll add on module which is used to
was adopted in this study. According to [10] the following
process salaries. Sage Pastel Accounting software provides
are traits that the student is expected to possess after the
the user with the following features [19]:
internship program:
374 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

Chart of accounts: this is a list of all the accounting codes as for example:

Process:

The process feature includes: the journals, cash book, bank reconciliation, customers, overdue customers interest, suppliers,
inventory journals, manufacture, count inventory, match open item, time and billing and receipts.
 Universal Journal of Educational Research 5(3): 372-385, 2017 375

Trial Balance: The trial balance shows comparative figures from last year.

Income Statement

Balance Sheet
376 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

Cash Movement: This is for cash flow purposes

Graphs: The feature provides with all the graphs that may be needed by the accountant.
With a click of this icon a graph will be produced from the applications.
 Universal Journal of Educational Research 5(3): 372-385, 2017 377

Business Intelligence Center Dashboard: This shows top and bottom items in the business.

1.1.3. Spreadsheets as Complimentary to Sage Pastel implementation of Computerised accounting curriculum in

Accounting order to enhance the accounting programme.
Sage Pastel Accounting is the application that was ranked
highest with participants in [4] study. Spreadsheets are 1.4. Objectives of the Study
widely used throughout the whole world, either with
accountants, engineers and many other professions. In this The objectives of this study are as follows:
paper it is seen that most of the reports from Sage Pastel  To ascertain students’ perceptions towards the
Accounting software automatically convert into implementation of Computerised Accounting
spreadsheets reports. When using Sage Pastel Accounting curriculum.
users may import and export figures using spreadsheets. See  To identify the benefits that accrues from the
features above such as graphs, financial ratios and the implementation of Computerised Accounting
dashboard which has been imported or exported from Sage curriculum.
Pastel Accounting software.  To recommend an inclusive curriculum that takes
cognisance of problem - solving, analytical
thinking and application and use of accounting
1.2. Statement of the Problem packages (software).
There has been an outcry in commerce and industry that
the graduates for accounting are failing to perform and this 1.5. Research Questions
cost them a lot of money and time through induction and
training. Most of the reasons gathered from commerce and The following are the research questions for this study:
industry are that the accounting students lack the skills and • What are students’ perceptions towards the
knowledge that are expected of them especially the use of implementation of Computerised Accounting
accounting package. It is therefore perceived that the curriculum?
accounting students understand the theory aspects but lack • What are the benefits that accrue from the
on the following practical areas: problem solving, analytical implementation of Computerised Accounting
thinking and application and use of accounting packages curriculum?
(software). It is from this background that motivated the • What are the recommendations for an inclusive
researchers into investigating whether the implementation of curriculum that takes cognisance of problem -
accounting software curriculum enhances students’ practical solving, analytical thinking and application and
technical skills, problem - solving skills and analytical use of accounting packages (software)?
thinking skills that are expected of by commerce and
industry. 1.6. Contribution to the Knowledge Domain

1.3. Aim of the Study The significance of this study is that, it would benefit
many stakeholders that include: educators in the accounting
To investigate the perceptions of the students towards the field, accounting students, universities, colleges and captains
378 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

of industry. The implementation of an inclusive curriculum course materials should be taught in all accounting courses.
that takes cognisance of practical skills will reduce costs of The teaching of accounting software applications enhances
training for prospective employers. Furthermore, the and enriches education. There are similarities between this
graduates of accounting programme will be hands - on hence study and the study for [4] as follows: This study involves
may be able to: set - up their own consulting firms and accounting degree students’ feedback during their internship
reduce the level of unemployment. If this study is published and the study for [4] involves accounting students who
it would add value to the body of knowledge as it improves participated, before and after the internship and the aim for
and enhances the practical skills for accounting students. both studies were to determine the importance of practical
computer skills to accounting students. The results in [4]
study reveals that accounting students, faculty and certified
2. Literature Review public accountant firm recruiters believe that computer skills,
accounting software, databases, email / internet,
programming, spreadsheets and word processing were
2.1. The Importance of Capstone
important skills to accounting students. There are many
According to [12] many universities and colleges offer accounting applications and software but this study focuses
capstone course in the form of: an individual course, on Quick Books, Sage Pastel Accounting and Spreadsheets.
internship, volunteer or out-reach experience, consultation,
research project, academic professional partnership or a
2.2. Out-come Based Education (Learning)
combination of several experiences. In the context of this
study, a capstone is viewed into two aspects as follows: Outcome - led curricula are increasingly relevant to
individual course and internship experiences. The students at modern accounting education as employers prefer
Botho University are placed on internship during semester 7 accounting graduates who have hands on competencies.
after learning all the theory aspects expected of an According to [12] many universities and colleges offer a
accounting student. Based on the study conducted by [3] capstone course in business or accounting. Outcome - based
they appear to be a skills gap in Botho University’s is a criterion or standard that is used to set against the success
Accounting Programme, as students are not taught
of the course and the learners’ competencies at the end of the
Computerised Accounting Skills. A Computerised
programme [18]. In education reflective practice refers to
Accounting module involves teaching students practical
whereby students reflect on what has been taught during the
skills which are beyond the classroom. According to [18]
entire course or programme. Reflection in education is not
modules that teach students practical skills are outcome -
new as it was used in the studies conducted with many
based. Outcome - based modules enables the learners and the
philosophers and educational scholars such as [8]; [5], [6];
instructors in getting constructive feedback on what the
[7]; [20]; and [16]. [14] discusses the role of reflection in the
learner can do after the completion of each out - come hence
experiential learning cycle.
this phenomenon enhances the learners to be hands-on
A reflection may be in the capstone module where
(learning by doing, refer to Figure 2) . The philosophy that
students are required to reflect their past experiences in the
promotes hands- on learning increases the learners’ degree
of employability and chances for becoming a self - reliant entire programme [12]. According to [12] the structure of the
individual. capstone can be as follows; individual course, internship,
volunteer, out-reach experience, consultation, research
2.1.1. Individual Course as a Capstone project, academic- professional partnership, or a
This section discusses a capstone as an individual course combination of several experiences. Many studies on
or module in an Accounting Programme. [1] and [4] capstone courses were written by [13] and [9].
concluded that computer skills and accounting software The theoretical framework that informs this study is [14]
applications must be taught to accountants and additional experiential learning, see Figure 2 below.
 Universal Journal of Educational Research 5(3): 372-385, 2017 379

Figure 2. Kolb Model of Experiential Learning Process: (Adapted from Baker, Robinson and Kolb, 2012)

The study conducted by [3] concludes that experiential Maun).

learning builds meta- cognitive skills which may be a goal-
Table 2. Botho University: Bsc Hons in Accounting - internship schedule
oriented and assessed. (Experiential learning model see
Figure 2) [14] of experiential learning assumes that the Internship students FTW GBE MAU Total
lecturers or teachers teach beyond the classroom in order to Total 52 193 17 262
ensure that the learners are able to apply the concepts that are
Percentage % 20% 74% 6%
needed in the real- life situation. This concept of
experiential learning may be used in many teaching
approaches such as: field work, internships, simulations,
vocational training and games [11]. This study focuses on
the internship feedback of students who are studying a Bsc
Hons in Accounting. It was imperative to investigate the
gaps between what is being taught in classes and the actual
applications of accounting concepts at the work place on
internship students in order to enhance accounting
programme at Botho University. In other words this was an
evaluation of theme 4 (key skills) offered to accounting
students. The following section focuses on the problem
statement of this study.

3. Research Methodology
A research design is a plan which explains how a
research would be conducted [17]. In this study a qualitative
approach was used to collect data from the participants. The
study used a focus group and face -to- face interviews as
methods for collecting data from the students on internship
Graph 1. No. of students on internship per Campus
registered in the Bsc Hons in Accounting at Botho
University (semester 7, period July 2016 - December 2016. The focus group of 16 participants was selected from each
The following is a table that represents the internship campus based on the percentages shown in Table 2 above.
population for three campuses (Gaborone, Francistown and The calculation for the sample is shown in Table 3 below.
380 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

Table 3. Program version Enrollment: Bsc Hons in Accounting

Campus Percentage - % Total focus Calculations Focus group per Campus

FTW 20% 16 20% x 16 3

GBE 74% 16 74% x 16 12

MAU 6% 16 6% x 16 1

Total 16 16

Graph 2. Focus group selected per campus

A brainstorming was conducted in order to conduct the participants about the focus group workshop.The researchers
managed to get the students’ consent to participate in this research.
According to [15] and [2] it is important to protect individual’s autonomy hence researchers should not coerce any
participant to participate in any study. Furthermore in this study the researchers did not divulge any confidential
information to third parties without the participants’ consent as this would be an infringement of the participants’ rights to
privacy. Finally names were not used in this study as each participant during the face -to- face interviews were allocated
with codes.

4. Results/Findings of the Study

4.1. Focus Group Workshop

The following were the results from the focus group workshop:
 Universal Journal of Educational Research 5(3): 372-385, 2017 381

Table 4. Responses from focus group

Questions Responses from focus group
All the participants agreed that a Computerised Accounting Curriculum enhance accounting
4.1.2. The focus group participants students’ rate for employability traits and self – reliance (consultancy). The participants further
were asked that views towards the agreed that it was a challenge for most of them to be on internship without having attained
implementation of a Computerised Computerised Accounting Skills. They perceived that most of the employers prefer students with
Accounting Curriculum: knowledge and skills in Computerised Accounting. Therefore the focus group appreciated and
welcomes the idea to implement a Computerised Accounting Curriculum as part of the Bsc Hons in
The participants agreed that there are many benefits that accrue from the implementation of a
4.1.3. The focus group was asked
Computerised Accounting Curriculum. The following are some of the benefit;
whether there were any benefits that
The users of a Computerised Accounting System adopt data entry processing skills that enhance the
accrue from an implementation of a
speed for operating a computer. The users may easily adapt to cloud accounting and this enhances the
Computerised Accounting Curriculum:
chances for getting consultancy work.
The participants agreed that an inclusive curriculum enhances accounting learner’s problem solving
and analytical thinking through the use and comparison of different reports that may be extracted from
the accounting software. The following were the examples which they provided during the focus
group:
 If the physical inventory is not agreeing with the figure in the nominal ledger:
It is easy to make reconciliation as we compare the physical stock with the theoretical stock from
Computerised system such as Sage Pastel Accounting. The two reports will show where there are
discrepancies and journals are then passed to make corrections. This is quick that a manual system
whereby individuals should add the balances on each bin cards and then compare with the actual
stock- taking, this may take some days otherwise the reconciliation may overlap to the following
month without being finished.
 If the bank reconciliation is not balancing:
The one who is reconciling may compare the print- outs for the receipts and payments with the bank
statements to establish the discrepancies. This does not take time as compared with the manual cash
book whereby the actual manual cash book is compared with the bank statements.
4.1.4. The participants were asked
whether an inclusive curriculum takes  If the debtors control is not agreeing with individual debtors ledgers
into account: problem - solving, The credit controller may compare the debtors ledger balances with the nominal ledger and the
analytical thinking: payments from the main cash book. This exercise does not take much time as compared to the manual
reconciliation of debtors whereby each receipt (payment) from customer is to be manually added to
get total payments, as well as the invoices from each customer are added to get the total amount of
sales per that particular month. This is time consuming as compared to the Computerised accounting
system were balances are tested for validity before checking individual accounts.
 If the creditors control is not agreeing with individual creditors ledgers
The credit officer should be able to reconcile the creditors’ ledger against the nominal balances, any
discrepancies may be detected through a comparison of receipts captured in the system (in the
creditors’ ledger) and the cash book payments. It takes time to reconcile the manual creditors’ ledger
accounts with the nominal ledger as compared to when using a Computerised accounting system.
 If the wages and salaries control remain with a balance after processing all the transactions related
to payroll for that particular month:
It is easy to reconcile the wages and salaries control since it is possible to trace the remaining amount
in this control account and establish its source then journals may be passed to correction the error if
its origin is not of fraudulent nature. It will take time to reconcile the wages and salaries using a
manual system hence it is imperative to adopt a Computerised accounting package.
4.1.5. The following are computerised
We are comfortable to use the following software as future accountants: Sage Pastel Accounting,
accounting and other software that the
Quick- Books, Excel spreadsheets, Word processing and Power - point.
participants were comfortable to use:

4.2. Face -to- Face Interview

The researchers used a face- to- face interview as a follow -up to the focus group workshop, to see whether the individual
perceptions were agreeing with the group’s perception towards the implementation of a computerised accounting
Curriculum. The criteria used to select participants for face- to- face interview included 1 (one) internship student from
each class (batch). This means that this convenient strategy included a representative in each class and campus, see Table 5.
Table 5. Participants for face to face interview and coding system (adapted from researchers)
Gaborone Francistown Maun Total
Batch 1 Batch 2 Batch 3 Batch 4 Batch 5 Batch 6 Batch 1 Batch 1
Number of students 1 1 1 1 1 1 1 1 8
Participants’ code GAB01 GAB02 GAB03 GAB04 GAB05 GAB06 FTW01 MAU01
382 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

4.2.1. Results for face- to- Face Interview in an accounting environment as adaption of advanced
The following were the results for the face-to face technology is the right direction for future leaders.
interview: Which computerised accounting and other software
Participant: GAB01 that you are comfortable to use?
What is your view towards the implementation of a I am comfortable working with Sage Pastel
Computerised Accounting Curriculum? Accounting and Excel spreadsheets.
I welcome the implementation of a Computerised
Participant: GAB05
Accounting Curriculum in our Bsc Hons in
What is your view towards the implementation of a
Accounting. This system will assist me and my peers
Computerised Accounting Curriculum?
in gaining computer skills that are needed with
I like the idea for implementing a Computerised
employers. It was a challenge to work in the
Accounting Curriculum in our Bsc Hons in
accounting department without these skills.
Accounting as this enhances our Accounting
Which computerised accounting and other software Programme.
that you are comfortable to use?
Which computerised accounting and other software
The most important software that I want to use during
that you are comfortable to use?
my entire life is Sage Pastel Accounting and Excel
I am comfortable with Sage Pastel Accounting and
Spreadsheets.
Excel Spreadsheets.
Participant: GAB02 Participant: GAB06
What is your view towards the implementation of a What is your view towards the implementation of a
Computerised Accounting Curriculum? Computerised Accounting Curriculum?
The Computerised Accounting Curriculum is long This is a brilliant idea and during my internship I had
over –due, we have been asking management every some challenges working with Sage Pastel Accounting
about its implementation. We have discovered that and Excel Spreadsheets. Therefore, implementing a
many employers prefer accounting graduates with Computerised Accounting Curriculum will assist
who are knowledgeable of Sage Pastel Accounting, especially during internship period and after
Quick Books or ACCPAC. Therefore we have seen completing the Accounting Programme as most
during our internship that knowledge of any of the employers assume that students are already exposed to
accounting packages is very important. any accounting package.
Which computerised accounting and other software Which computerised accounting and other software
that you are comfortable to use? that you are comfortable to use?
As I have mentioned in the earlier question I prefer I am comfortable to work with Sage Pastel
any of the following accounting packages: Sage Pastel Accounting and Excel Spreadsheets as these are the
Accounting, Quick Books and ACCPAC. most popular software with many employers.
Participant: GAB03 Participant: FTW01
What is your view towards the implementation of a What is your view towards the implementation of a
Computerised Accounting Curriculum? Computerised Accounting Curriculum?
I welcome the introduction of a Computerised I welcome the idea for implementing a Computerised
Accounting Curriculum into our Accounting Accounting Curriculum as it enhances our computer
Programme. This curriculum will enhance our skills and communication skills. These are soft skills
computer skills and add value to our Accounting that are needed in commerce and industry.
Programme.
Which computerised accounting and other software
Which computerised accounting and other software
that you are comfortable to use?
that you are comfortable to use?
I am comfortable to use Sage Pastel and Excel
The following are the software that I am comfortable
Spreadsheets.
to use in the accounting department: Sage Pastel
Participant: MAU01
Accounting, Excel Spreadsheets and Power Point for
presentations. What is your view towards the implementation of a
Computerised Accounting Curriculum?
Participant: GAB04 I like this idea of implementing a Computerised
What is your view towards the implementation of a Accounting Curriculum as it enhances critical,
Computerised Accounting Curriculum? analytical thinking skills and problem - solving skills
I welcome the implementation of a Computerised through the use of accounting packages.
Accounting Curriculum and support this motion.
Those students who do not support this idea are Which computerised accounting and other software
technophobia and they will have challenges working that you are comfortable to use?
 Universal Journal of Educational Research 5(3): 372-385, 2017 383

I am comfortable to use Sage Pastel, Power Point and students or graduates who are well rounded and skilled. In
Excel Spreadsheets. an accounting environment the introduction of teaching a
Computerised Accounting module is one of the best
In this study it has been shown that theme 4 (key skills –
approaches to learning by doing. Therefore, an Accounting
see figure 1) is a fundamental aspect in the Bsc Hons in
Programme should incorporate a concept that teaches
Accounting. Based on the students perceptions above it
students beyond class- room.
shows that Computerised Accounting Curriculum is critical
to accounting students or graduates as it enhances the
Accounting Programme hence its implementation is very
important. In this day and age students should be exposed to 5. A Detailed Plan for Participants’
a curriculum that requires them to learn by doing as Reactions
confirmed in [14] experiential learning study (see figure 2)
The participants described a detailed plan through their
and Computerised Accounting Package is one of the
reactions which assist in the development of a practical
module in Accounting that encourages learners to learn
curriculum for Sage Pastel Software as shown in figure 3.
through doing (a concept of hands -on). Employers expect

Figure 3. Sage Pastel Accounting Curriculum – Flow Diagram based on participants’ reactions (adapted from the researchers)
384 Computerised Accounting Software; A Curriculum that Enhances an Accounting Programme

The above detailed plan assist accounting educators in  If the Computerised Accounting module is approved
developing a computerised accounting curriculum as this by Senior Management, submit for accreditation with
equip accounting students with practical skills that are Botswana Qualification Authority
needed in commerce and industry.  Pilot the implementation of the Computerised
The following were detailed curriculum design and Accounting module first before introducing it to many
development strategies based participants’ reactions: students
When designing a computerised and developing an  The assessments for this Computerised Accounting
accounting curriculum the following stakeholders should be module should be practical in nature
consulted as suggested by the participants (see table 6).  The teaching methodology of a Computerised
Accounting module should be practical based and it is
Table 6. Stakeholders to be involved when designing and developing a also important to involve the industry and accounting
curriculum based on participants’ reactions (Adapted from the researchers,
2016) firms during the implementation of the curriculum
Stakeholders Stakeholders’ significance  Coordinate and collaborate with Sage Pastel Vendor
(Suppler in South Africa) for detailed information
1) Students  It is imperative to involve the students in
designing and developing a curriculum for  Training of faculty members with a Certified Sage
computerised accounting. Pastel Facilitator
2) Alumni  A tracer study to former students assist in  Future studies:
improving and closing the existing gaps.  inquire from employers the relevance or the need
3) Lecturers  Lecturers play a key role in developing and for teaching a Computerised Accounting module to
designing a curriculum.
Accounting students
4) Software  The vendors are important as they provide
vendors with specifications and training and  comparison of performance for students who have
development. been exposed to Computerised Accounting module
5) Industry  Industry provides with feedback on the and students not exposed to Computerised
forum curriculum. Accounting module
6) Government  Provide support and feedback to the entire
institution.

6. Conclusions REFERENCES
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Accounting Programme. This module for Computerised
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Accounting assists students in mastering skills that are Ethics: Principles of Professional Responsibilities. Available:
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