{"id":"https://openalex.org/W2023311005","doi":"https://doi.org/10.1080/09537325.2010.547318","title":"E-business in Accounting Education: A Review of Undergraduate Accounting Degrees in the UK and Ireland","display_name":"E-business in Accounting Education: A Review of Undergraduate Accounting Degrees in the UK and Ireland","publication_year":2011,"publication_date":"2011-02-01","ids":{"openalex":"https://openalex.org/W2023311005","doi":"https://doi.org/10.1080/09537325.2010.547318","mag":"2023311005"},"language":"en","primary_location":{"id":"doi:10.1080/09537325.2010.547318","doi":"https://doi.org/10.1080/09537325.2010.547318","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2010.547318","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2194542","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039639299","display_name":"Amr M. Kotb","orcid":"https://orcid.org/0000-0003-0808-9241","observed_orcids":["https://orcid.org/0000-0003-0808-9241"]},"institutions":[{"id":"https://openalex.org/I60488453","display_name":"Middlesex University London","ror":"https://ror.org/01rv4p989","country_code":"GB","type":"education","lineage":["https://openalex.org/I60488453"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Amr Kotb","raw_affiliation_strings":["a  Middlesex University ,  UK","Middlesex University , UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a  Middlesex University ,  UK","institution_ids":["https://openalex.org/I60488453"]},{"raw_affiliation_string":"Middlesex University , UK","institution_ids":["https://openalex.org/I60488453"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070608810","display_name":"CLARE B. ROBERTS","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I195460627","display_name":"University of Aberdeen","ror":"https://ror.org/016476m91","country_code":"GB","type":"education","lineage":["https://openalex.org/I195460627"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Clare Roberts","raw_affiliation_strings":["b  University of Aberdeen ,  UK","University of Aberdeen , UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"b  University of Aberdeen ,  UK","institution_ids":["https://openalex.org/I195460627"]},{"raw_affiliation_string":"University of Aberdeen , UK","institution_ids":["https://openalex.org/I195460627"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5039639299"],"corresponding_institution_ids":["https://openalex.org/I60488453"],"apc_list":{"value":3175,"currency":"USD","value_usd":3175},"apc_paid":null,"fwci":9.08,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97233722,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"20","issue":"1","first_page":"63","last_page":"78"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/e-business-education","display_name":"e-business education","score":0.9890000224113464},{"id":"https://openalex.org/keywords/curriculum-evaluation","display_name":"curriculum evaluation","score":0.6320000290870667},{"id":"https://openalex.org/keywords/syllabus-content","display_name":"syllabus content","score":0.8019999861717224},{"id":"https://openalex.org/keywords/accounting-graduates","display_name":"accounting graduates","score":0.7820000052452087}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8243030309677124},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5564186573028564},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5528271198272705},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.519679605960846},{"id":"https://openalex.org/C523056402","wikidata":"https://www.wikidata.org/wiki/Q4086500","display_name":"Business education","level":3,"score":0.5090265274047852},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.47562912106513977},{"id":"https://openalex.org/C2776962539","wikidata":"https://www.wikidata.org/wiki/Q6472078","display_name":"Lagging","level":2,"score":0.4571440517902374},{"id":"https://openalex.org/C45504901","wikidata":"https://www.wikidata.org/wiki/Q935222","display_name":"Syllabus","level":2,"score":0.44465944170951843},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3720510005950928},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3554619550704956},{"id":"https://openalex.org/C120912362","wikidata":"https://www.wikidata.org/wiki/Q136822","display_name":"Higher education","level":2,"score":0.30050578713417053},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2855610251426697},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26402926445007324},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.17331388592720032},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/09537325.2010.547318","doi":"https://doi.org/10.1080/09537325.2010.547318","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2010.547318","pdf_url":null,"source":{"id":"https://openalex.org/S169699294","display_name":"Accounting Education","issn_l":"0963-9284","issn":["0963-9284","1468-4489"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Education","raw_type":"journal-article"},{"id":"mag:3125610977","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2194542","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:taf:accted:v:20:y:2011:i:1:p:63-78","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09537325.2010.547318","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3125610977","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2194542","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.975600004196167}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":51,"referenced_works":["https://openalex.org/W107083994","https://openalex.org/W232212393","https://openalex.org/W597675401","https://openalex.org/W1491365562","https://openalex.org/W1504039180","https://openalex.org/W1509599991","https://openalex.org/W1510437343","https://openalex.org/W1514045485","https://openalex.org/W1516575321","https://openalex.org/W1561801499","https://openalex.org/W1563718209","https://openalex.org/W1583653399","https://openalex.org/W1592884100","https://openalex.org/W1602043711","https://openalex.org/W1974747054","https://openalex.org/W1983824517","https://openalex.org/W1985169465","https://openalex.org/W1991200696","https://openalex.org/W1996191839","https://openalex.org/W2005908187","https://openalex.org/W2013532608","https://openalex.org/W2016053129","https://openalex.org/W2018988902","https://openalex.org/W2026519926","https://openalex.org/W2032150138","https://openalex.org/W2041755508","https://openalex.org/W2042575331","https://openalex.org/W2049397013","https://openalex.org/W2050682358","https://openalex.org/W2065227479","https://openalex.org/W2071825364","https://openalex.org/W2073300194","https://openalex.org/W2075843072","https://openalex.org/W2081358621","https://openalex.org/W2093622763","https://openalex.org/W2095323123","https://openalex.org/W2097797605","https://openalex.org/W2099729161","https://openalex.org/W2109559835","https://openalex.org/W2154749255","https://openalex.org/W2163916309","https://openalex.org/W2179953858","https://openalex.org/W2273647598","https://openalex.org/W2566546913","https://openalex.org/W2603329897","https://openalex.org/W2613385452","https://openalex.org/W2900684174","https://openalex.org/W3109085194","https://openalex.org/W3150037861","https://openalex.org/W4240671868","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2022669526","https://openalex.org/W2163855208","https://openalex.org/W2097797605","https://openalex.org/W7100043586","https://openalex.org/W2358823928","https://openalex.org/W7111056735","https://openalex.org/W1969988887","https://openalex.org/W2095323123","https://openalex.org/W4293767226","https://openalex.org/W7100633516"],"abstract_inverted_index":{"Despite":[0],"the":[1,14,21,30,40,55,58,78,101,107,111,119,139,151],"rapidly":[2],"growing":[3],"importance":[4],"of":[5,13,42,60,64,80,83,106,141],"e-business":[6,31,46,84,93,124,142],"and":[7,20,57,71,81,113,134],"its":[8],"impact":[9],"on":[10],"every":[11],"aspect":[12],"business":[15],"world,":[16],"including":[17],"accounting":[18,22,35,51,87,103,130,148],"practice":[19],"profession,":[23],"little":[24],"attention":[25],"has":[26],"been":[27],"given":[28],"to":[29,34,76,123,145],"education":[32,47],"provided":[33],"students.":[36],"This":[37],"paper":[38],"reports":[39],"results":[41],"a":[43],"study":[44,108],"into":[45,138],"in":[48,54,100,143],"undergraduate":[49],"university":[50],"degree":[52],"programmes":[53],"UK":[56,112],"Republic":[59],"Ireland.":[61],"An":[62],"analysis":[63],"119":[65],"syllabi,":[66],"representing":[67],"e-business,":[68],"information":[69],"systems":[70],"auditing":[72],"modules,":[73],"was":[74,90],"undertaken":[75],"investigate":[77],"scope":[79],"content":[82],"teaching":[85,140],"within":[86],"degrees.":[88],"It":[89],"found":[91],"that":[92,110],"is,":[94],"at":[95],"best,":[96],"only":[97],"briefly":[98],"covered":[99],"typical":[102],"degree.":[104],"Results":[105],"suggest":[109],"Ireland":[114],"are":[115],"lagging":[116],"considerably":[117],"behind":[118],"USA":[120],"with":[121,136],"regard":[122],"education.":[125],"They":[126],"may":[127],"also":[128],"provide":[129],"educators,":[131],"professional":[132],"bodies,":[133],"researchers":[135],"insights":[137],"order":[144],"better":[146],"prepare":[147],"graduates":[149],"for":[150],"Internet-based":[152],"marketplace.":[153]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}