1. eAccounting – Developing a customized LMS at the University of Vienna
AACE – Association for the Advancement of Computing in Education
E-Learn 2008, Las Vegas
Silvia M. Pernsteiner
University of Vienna
Michaela M. Schaffhauser-Linzatti
Faculty of Economics, Statistics
and Business Administration
Regina Michalski-Karl

2. The Bologna Process
1999: The Bologna Declaration was signed by 29 European Countries to
 harmonize higher education within the European Union and
 build a pan-European higher education architecture.
eBologna
 triggers comprehensive eLearning programs
 to enable academic teaching and research
 independent of time and place

3. eLearning at the University of Vienna*
3 Virtual Learning Environments since 2004:
 Blackboard Vista, Frontier (new since 2008) and Moodle
Project eAccounting
 at the Faculty of Economics, Statistics and Business Administration
 following the Blended Learning Approach
 covering all accounting lectures within the introductory study period
 since 2007
*) REMARK: There is a FREE university admission in Austria.
Each person with an A-Level degree or equivalent may study all subjects desired.

4. Why eAccounting?
 large-scale classes with up to 500 first-year students
 predominantly non-native speakers
 coming from more than 50 countries,
 with an inhomogeneous level of pre-knowledge in accounting
 due to their dissimilar education emphases
 learning the multi-faceted fields of accounting
 in introduction classes
 as well as in consecutive courses
 within different curricula

5. Advantages of eAccounting
The developed dynamic Learning Management System (LMS) integrates
 several subjects of accounting and dissimilar levels of consecutive classes
 individual, self-determined and collaborative learning
 eTesting, eAssessment and evaluation of the individual learning process
 gender mainstreaming and barrier-free accesses
 multiple technical solutions that meet the particular demands of accounting
 Web 2.0 applications and interactive communication facilities

6. eAccounting

7. eAccounting and Blended Learning
Online-Repetition of in-class lessons: Content, exercises and individual homework is offered virtually
Chat and BLOGs support communication and students’ networking

8. eAccounting and Web 2.0 applications
Students are invited to gain knowledge by elaborating WIKIS with more than 500 keywords in the field of accounting

9. Welcome to the Learn-Base eAccounting
Working with annual reports of real existing companies
eModeration, eTutorials and BLOGs giving help to help yourself

10. eLearning the balance sheet analysis I
All instructions and figures of the income and loss statement are generated individually

11. eLearning the balance sheet analysis II
Select the calculation of one of
47 accounting ratios

12. eLearning the balance sheet analysis III
Fill in standard form to virtually submit the solution of calculating a cash flow

13. eLearning the balance sheet analysis IV
Calculation of the accounting ratio “Cash Flow”:
Individual learning assessment and guidance through the sample calculation by different levels of difficulty

14. Virtual tutoring with different levels of difficulty I
Your answer is wrong!
By choosing between the levels VERY EASY – EASY – ADVANCED – EXPERT the online-tutoring program offers virtual assistance by individually generated guidance.

15. Virtual tutoring with different levels of difficulty II
VERY EASY: The tutoring program shows verbal definitions of the respective accounting ratio, formulas verbal and in figures and the correct solution way.