April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Accountancy has been significantly affected by information technology. Accounting education curricula, however, still largely ignore the use of computers as tools in the learning process, mainly because of budgetary and timetable constraints. This study investigates the impact of learning accounting by computers on students' perceived skills. The aim of our study was to determine the effectiveness of teaching...

Author(s): Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on...

Author(s): Bonu N. S. and Pedro Motau P.