1. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 1 Part 2 A Survey of Accounting Department Websites at Canadian Universities J. E. Boritz and D. Bateman May 1998

2. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 2 Part 2 Objectives to document the extent of website development and use at Canadian university accounting departments as a basis for defining needs and opportunities to establish a benchmark for cross- sectional and longitudinal comparison of developments in this area

3. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 3 Part 2 Method questionnaire initially designed by Doug Bonnet, UW Macc project 1995 updated and expanded questionnaire visited every site and recorded detailed observations (Colin Wallace) organized and summarized

4. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 4 Part 2 Questionnaire Coverage design, administration (currency, weight, links, contact, toc/site map, search) technology (graphics, tables, forms, etc.) program information (admission, programs, timetable, courses, etc.) student, faculty, staff information (resume, phone/email, homepages, etc.)

5. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 5 Part 2 Findings low level of use for: –dissemination of research work –courses and student materials –basic information about programs, courses, etc. low degree of sophistication low level of quality and poor supervision of technical personnel

6. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 6 Part 2 Limitations of this Survey may not reveal uses of intranets that are not linked to the department website may not reveal uses of the internet “at large” ; i.e., others’ websites may not reveal other uses of technology such as micro labs, CDs, etc. does not explain reasons/causes behind findings

7. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 7 Part 2 Value of Findings document “stark” reality may motivate move to higher quality provides a benchmark for each department to assess own position

8. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 8 Part 2 Future survey of international business schools (in progress) benchmarking facility on project website workshops to help Canadian schools improve their use of internet and other IT for teaching and research bulletin board, conferencing for information sharing, etc.

9. The Use of Internet (Web) Based Technologies by 1998 CAAA Conference Canadian University Departments of Accounting Saskatoon, Sask Sponsored by The Canadian Canadian Institute of Chartered Accountants 9 Part 2 For more information, visit our website http://watarts.uwaterloo.ca/ACCT/