Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…

This paper employs a socio-technical perspective to explore the role of complex work support systems in organising knowledge and providing opportunities for learning in professional work. Drawing on concepts from infrastructure studies, such systems are seen as work infrastructures which connect information, knowledge, standards and work…

This paper describes in detail the design and operation of the program budgeting and accounting system developed for use at the Wisconsin Center for Cognitive Learning (CCL), an educational research and development center based at the University of Wisconsin/Madison. The CCL system uses a computer to generate a variety of budget data and…

An interactive computer-assisted instructional (CAI) system, called CODE, is used to teach transactional analysis, or coding, in elementary accounting. The first major component of CODE is TEACH, a program which controls student input and output. Following the statement of a financial position on a cathode ray tube, TEACH describes an event to…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…