The importance and implementation of technology for diploma accounting students at the University of Johannesburg

The curriculum for accounting students is evolving to meet advancement in computer technology. To keep up with current concepts, the curriculum needs to have more depth with specific reference to technology, to facilitate the learning and development of students. This study aimed to explore how the implementation of technology can assist in assessing the students doing the diploma course in accounting. Secondary research methods such as books, peer-reviewed journals, magazines, newspapers and Internet resources were used to collect data and establish how technological advancement facilitates all features of professional accounting, thereby adding to the success of an organisation. Limited research on the use of technology in accounting warrants universities in South Africa to rethink the traditional learning model. The teaching of accounting has shifted from being teacher-centred to student-centred; the technological change in the teaching of accounting has also changed the culture of educational institutions. Students are being assessed on their theoretical as well as on their practical knowledge. For example, both the theoretical and practical knowledge of students are evaluated by requiring them to process transactions in a fictitious firm that they create. Students are also required to create a business plan and use software such as Microsoft Excel and Sage Pastel. While the study was based in South Africa, the findings of the study and the use of technology in accounting education could be utilised globally