The emergence of International Financial Reporting Standards (IFRS) as the required convention for reporting to stock exchanges in the European Union (EU) and other important markets, together with the convergence programmes of major standard setters, has accelerated the reduction in differences...

This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The on-line assessment system was both summative and formative in nature and...