International Business Students Studying Accountancy: Can Technology Be Used to Develop a Deeper Approach to Learning Taxation and Law

Abstract

University students across the world increasingly come from diverse backgrounds. Australian data from 2023 states that there are approximately 440,000 overseas students studying in the higher education (university) system. Whilst this diversity considerably enriches university communities, it also necessitates that increased support structures are put in place by academic and administrative staff for those students who have diverse English language abilities, cultural backgrounds and academic ability. We as university lecturers who teach accountancy students therefore need to be proactive in developing new strategies that will meet changing and diverse demands without conflicting with established academic values. This paper examines two unique approaches to learning and teaching that each use technology to assist accountancy students to a deeper understanding of the learning material they are required to grapple with. The first uses adaptive E-Learning (AEL) as developed by the software team Smart Sparrow to teach aspects of income tax law to accounting students. The second concentrates on how technological approaches can be used to enrich face-to-face learning experiences and encourage active engagement and the development of critical thinking, independent learning, and oral and aural language skills.

Keywords: legal education, e-Learning, mind maps