This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate how educational technologies like e-learning may benefit and improve the teaching and learning of Management Accounting at Unisa. Educators need to understand how students learn so that they can establish suitable learning strategies. Studies have shown that generally, e-learning applications are little used, sometimes because of inappropriate content and technologies. Other prohibitive factors are costs, poor or inadequate technology infrastructure and a shortage of human resources. On the strength of a comprehensive literature survey, a framework to address and manage challenging aspects of teaching and e-learning were developed. Problem areas and critical success factors were considered. The said framework ought to assist with organising complex issues and reveal parts that need further work. The utility of the framework was evaluated through a staged process. First, it was tested and evaluated through the model of a lecture. Secondly, both qualitative and quantitative surveys among university lectures and students were conducted to further confirm the applicability of the framework. Though the outcome of the validations were satisfactory, more research needs to be carried out over a longer period of time in order to determine the scalability of the framework and to remove any inconsistencies. Aspects of the framework could be used to incorporate ICTs, e.g. the use of spreadsheets and the Learning Village into communities of practice. / Hierdie navorsing poog om vas te stel hoe e-leer kan bydra tot kenniskonstruksie vir Bestuursrekeningkunde-studente aan die Universiteit van Suid-Afrika. Die navorsing is meer spesifiek ontwerp om vas te stel hoe opvoedkundetegnologieë soos e-leer die onderrig en leer van Bestuursrekeningkunde by Unisa kan bevorder en verbeter. Opvoeders moet verstaan hoe studente leer sodat hulle geskikte leerstrategieë kan ontwikkel. Studies toon dat e-leertoepassings normaalweg min gebruik word, soms omdat die inhoud en tegnologieë nie toepaslik is nie. Ander faktore wat dit belemmer, sluit in onkoste, swak of onvoldoende tegnologie-infrastruktuur en ’n tekort aan mensehulpbronne. ’n Raamwerk om die uitdagings van onderrig en e-leer te bestuur, is op grond van ’n omvattende literatuurstudie ontwikkel. Probleemareas en kritiese suksesfaktore is in gedagte gehou. Die genoemde raamwerk behoort van nut te wees vir die organisering van ingewikkelde kwessies en toon watter dele verdere werk vereis. Die bruikbaarheid van die raamwerk is deur middel van ’n stapsgewyse proses geëvalueer. Eerstens is dit getoets en geëvalueer op grond van ’n lesingsmodel. Tweedens is kwalitatiewe en kwantitatiewe meningspeilings geloods; sowel universiteitsdosente as -studente is versoek om die toepaslikheid van die raamwerk te bevestig. Alhoewel die uitkoms van die validasies bevredigend was, moet verdere navorsing oor ’n langer tydperk gedoen word om die skaleerbaarheid van die raamwerk te bepaal en enige teenstrydighede uit die weg te ruim. Aspekte van die raamwerk kan gebruik word om IKT’s, bv die gebruik van sigblaaie en die Learning Village, by praktyksgemeenskappe te inkorporeer. / Ucwaningo lufuna ukuthola ukuthi ngabe ukufunda nge-e-learning noma ngendlela yeelektroniki kungafaka kanjani esivivaneni ekwakheni ulwazi kubafundi be- Management Accounting eYunivesithi yeNingizimu Afrika noma i-University of South Africa. Ngokuqonde ngqo, ucwaningo ludizayinwe ukuthi luphenyisise ngkouthi amatheknoloji emfundo afana ne-e-learning angaba nenzuzo kanjani kanye nokuthuthukisa ukufunda nokufundisa kwi-Management Accounting eUnisa. Abafundisi kudingeke baqondisise ukuthi izitshudeni zifunda kanjani ukuze bakwazi ukuthola amasu afanele okufunda. Izinhlaka eziningi zocwaningo ezenziwe zibonise ukuthi ngokunabile, ama-application amaningi e-e-learning asetshenziswa kancane, kodwa ngesinye isikhathi lokhu kubangelwa wukuthi kusuke kunengqikithi engahambisani kahle ngokufanele kanye namatheknoloji angafanele. Ezinye izinto eziyizihibe, zindleko, ingqalasizinda ye-theknoloji yezinga eliphansi noma engenele kahle kanye nokusweleka kwabantu abawusizo. Ngokulandela imibhalo efundwe ngokujulile, kwenziwe uhlaka lokubhekana nokuphatha izinselele maqondana nokufunda nokufundisa kwase kwenziwa nge-e-learning. Kubonelelwe nemikhakhe enezinkinga kanye nokubhekana nezindawo ezinomphumela obambekayo nobalulekile. Uhlaka okukhulunywa ngalo kumele lusize ekuhleleni izinto eziyisixakaxaka kanye nokuveza izingxenye ezisadinga ukuthi kubhekwane nazo ukuzixazulula. Ukusetshenziswa kohlaka kuye kwahlolwa ngezinqubo ezinezigaba. Esokuqala isigaba, siye sathestwa kanye nokuhlolwa ngokusebenzisa imodela yesifundo. Esesibili isigaba, besingesokwenza ama-qualitative nama-quantitative survey kubafundisi baseyunivesithi kanye nabafundi, ukuqinisekisa ukusebenza kahle kohlaka. Ngisho noma ukubheka imiphumela yokuqinisekisa uhlolo ibiyenelisa, kusadingeka ukuthi kwenziwe olunye ucwaningo, esikhathini eside ukuze ukusetshenziswa kohlaka kuye ngokungezeleka ukubandakanya iningi (scalability), kanye nokuqeda izinto ezenza ukuthi kube nokwehluka-hluka nokungahambelani kahle ekusetshenzisweni (inconsistencies). Izingxenye zohlaka zingasetshenziswa ukwengamela ama-ICTs, isib. ukusetshenziswa kwama-spreadsheets kanye ne- Learning Village kulawo maqembu asebenzisa uhlaka. / Management Accounting / Ph. D. (Accounting Science)

The aim of this study is to conduct a thorough theoretical study on mobile learning (mlearning) in order to achieve the primary objective of the study which is to develop a general framework to implement and manage mobile technologies in a higher education environment. The focus of the literature study was to research the state of mobile technologies and their relevance to teaching and learning. The literature study investigate the implications of mobile technologies for students, lecturers and thus for the institution and provided an overview of frameworks found in literature with the emphasis on the management of m–learning within the higher education institution. M–learning is part of a new mobile conception of society, with the mobility of the technologies impacting on the mobility of the students, the lecturers and ultimately on the mobility of higher education. Literature suggests that, while m–learning is proving to be innovative, the factors that most strongly impact on the ultimate success or failure of mlearning will depend on human factors, the balancing of technological ideals and pedagogical imperatives, and the successful management of the interface between human educational systems and technology systems. The proposed general framework focuses on addressing key issues related to m–learning from the perspective of the student, the lecturer and thus the institution. In order to remain competitive higher education needs to be diligent in maintaining the complex technology infrastructure that supports a thriving mobile culture that will meet and exceed the expectations of both lecturers and students. The empirical research conducted had as objectives to investigate the mobile technology assets of respondents with regard to the hardware and the software that they own, the mobile technology actions of respondents in regard to what they do with the mobile technology that they own and to investigate the respondent's attitude towards mobile technologies. A survey was designed and distributed to a sampling of the academic staff and students of the North–West University (NWU) in South Africa, specifically the Potchefstroom Campus. There is ample proof from the empirical study that there is a gap with regard to the level of accessibility, usage, and attitude with regards to the different interest groups in the higher education environment. Higher education institutions should invest in investigating these gaps further and in leveraging off the benefits of the effective management of these technologies to improve teaching and learning. The final chapter concludes with a summary of the secondary objectives researched in the literature (Chapter two) and empirical research (Chapter three) chapters in order to support recommendations towards the primary objective of this study. The rapid pace of adoption and advancement of mobile technologies creates opportunities for new and innovative services provided through such mobile devices. Higher education finds itself in the early innings of the mobile Internet pulling both lecturers and students towards the same place: smaller, faster, cheaper devices working together in a web of connectivity. Recommendations were made in this final chapter on how higher education institutions can leverage the benefits of the effective management of mobile technologies to improve teaching and learning. M–learning has the potential to increase the capacity of higher education through improving efficiency and productivity of teaching and learning. Mlearning could address challenges related to quality of teaching such as continuous professional training, lifelong upgrading, connecting with academics worldwide and communicating effectively with students. Higher education is discovering the potential of mlearning to promote student engagement and improving the quality of learning. Management of higher education institutions and systems, management of policymaking including storage and analysis of data, construction and assessment of policy scenarios, and tracer studies or academic tracking systems can be improved through the use of m–learning. Mobile technologies will continue to increasingly become an integral part of students' and lecturers' private and day to day lives and m–learning will be integral in educational content delivery. Additional research is required to study the effective and optimal implementation of m–learning. A better understanding of the benefits and leverage thereof is required and additional research should provide answers to these questions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

The aim of this study is to conduct a thorough theoretical study on mobile learning (mlearning) in order to achieve the primary objective of the study which is to develop a general framework to implement and manage mobile technologies in a higher education environment. The focus of the literature study was to research the state of mobile technologies and their relevance to teaching and learning. The literature study investigate the implications of mobile technologies for students, lecturers and thus for the institution and provided an overview of frameworks found in literature with the emphasis on the management of m–learning within the higher education institution. M–learning is part of a new mobile conception of society, with the mobility of the technologies impacting on the mobility of the students, the lecturers and ultimately on the mobility of higher education. Literature suggests that, while m–learning is proving to be innovative, the factors that most strongly impact on the ultimate success or failure of mlearning will depend on human factors, the balancing of technological ideals and pedagogical imperatives, and the successful management of the interface between human educational systems and technology systems. The proposed general framework focuses on addressing key issues related to m–learning from the perspective of the student, the lecturer and thus the institution. In order to remain competitive higher education needs to be diligent in maintaining the complex technology infrastructure that supports a thriving mobile culture that will meet and exceed the expectations of both lecturers and students. The empirical research conducted had as objectives to investigate the mobile technology assets of respondents with regard to the hardware and the software that they own, the mobile technology actions of respondents in regard to what they do with the mobile technology that they own and to investigate the respondent's attitude towards mobile technologies. A survey was designed and distributed to a sampling of the academic staff and students of the North–West University (NWU) in South Africa, specifically the Potchefstroom Campus. There is ample proof from the empirical study that there is a gap with regard to the level of accessibility, usage, and attitude with regards to the different interest groups in the higher education environment. Higher education institutions should invest in investigating these gaps further and in leveraging off the benefits of the effective management of these technologies to improve teaching and learning. The final chapter concludes with a summary of the secondary objectives researched in the literature (Chapter two) and empirical research (Chapter three) chapters in order to support recommendations towards the primary objective of this study. The rapid pace of adoption and advancement of mobile technologies creates opportunities for new and innovative services provided through such mobile devices. Higher education finds itself in the early innings of the mobile Internet pulling both lecturers and students towards the same place: smaller, faster, cheaper devices working together in a web of connectivity. Recommendations were made in this final chapter on how higher education institutions can leverage the benefits of the effective management of mobile technologies to improve teaching and learning. M–learning has the potential to increase the capacity of higher education through improving efficiency and productivity of teaching and learning. Mlearning could address challenges related to quality of teaching such as continuous professional training, lifelong upgrading, connecting with academics worldwide and communicating effectively with students. Higher education is discovering the potential of mlearning to promote student engagement and improving the quality of learning. Management of higher education institutions and systems, management of policymaking including storage and analysis of data, construction and assessment of policy scenarios, and tracer studies or academic tracking systems can be improved through the use of m–learning. Mobile technologies will continue to increasingly become an integral part of students' and lecturers' private and day to day lives and m–learning will be integral in educational content delivery. Additional research is required to study the effective and optimal implementation of m–learning. A better understanding of the benefits and leverage thereof is required and additional research should provide answers to these questions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.