LITERATURE REVIEW Name of the Student: BHUPINDER KAUR Student ID: DMA3316 Subject Code-H16008(M2) Lecturer Name: LUCY FERDOUS  Contents Literature Review 2 1.0 Introduction: 2 1.1 Literature review Scope 2 1.2 Literature Review Objectives 3 2. Literature review comparative analysis 4 2.1 The concept of learning online management systems: 4 2.2 Factors leading to the change in the learning online management system: 5 2.3 Importance of introducing online management system learning in corporate accounting environment: 6 2.4 Relationship between online management system and improvement in the way of working of corporate accounting environment 7 3. Quality and currency of the literature review: 8 4. Research gap and contribution: 12 5. Summary: 13 References: 14  Topic: Develop a Learning Online Management System for Corporate Accounting environment; A case study of Australian education Literature Review 1.0 Introduction: As opined by Machi and McEvoy (2016), Literature review is one of the most important processes of any research. The main purpose of this part of the research is to provide a brief account of the works that has already been done by other researchers. According to Aveyard (2014), it is a very lengthy and complicated process but is extremely essential for a research to be successful. The topic of this research deals with developing a learning online management system for corporate accounting. So a proper knowledge of theories of education process in Australia and theories related to corporate accounting is required in order to gain a successful outcome of this particular research. 1.1 Literature review Scope As stated by Hamari (2014), it is impossible to conduct a research on any topic until the researcher goes through research works done by other researchers. Literature review is conducted by critically analysing the view points of the authors whose works are taken into consideration. This way a clear picture of the concept of the particular topic is gained and one shall be able to relate the findings of the topic easily. Literature review helps to conduct the research successfully. 1.2 Literature Review Objectives This particular study deals with the online learning system for corporate accounting in Australian education sector. Hence the main objectives of the literature review for this topic are:- To find out the needs of developing a learning online management system for corporate accounting environment in Australian education To find out the various means of learning management system for corporate accounting environment practiced in the recent time To analyse the pros and cons of the identified learning management system for corporate accounting environment To evaluate the need and demand of online management system for corporate accounting environment To shed light on the areas which is yet to be incorporated in the online education system of Australia To evaluate the various theories related to the online learning management system To identify the gap of the literature To find out future scope of the research for the gaps that have been identified while conducting this literature review 2. Literature review comparative analysis 2.1 The concept of learning online management systems: Learning management system is a software application used by an organisation for the purpose of administration, reporting, tracking, documentation and even for the delivery of the educational courses or the training programs. It helps the instructor to deliver materials to the students. In the view point of Muñoz (2015) this system is useful in keeping a track of the student’s progress and manage record keeping. This is a recent journal that contributes to the contemporary situation of educational system. There are a number of uses of this learning management system that has been providing support to the learning process and meeting the demand of the education system. Emelyanova and Voronina (2014) commented that with the help of this system, students have been able to get support from a various ranges of education support in various hybrids as well as blended learning forms. This journal has helped to gain the overall idea of the management system that was unclear in the other journals. The learning management system works on a computer managed instruction and other integrated learning systems which offers certain additional functionalities to the users (Xu 2014). These include keeping a track of the content and providing more personalised instruction and integration across the system. As stated by De Smet (2016) the learning management system delivers and manages the instructional content and helps in various activities that might range from handling students’ registration to course administration and tracking and reporting of any kind of work done by the student. Thus, as commented by Islam (2014), this web based system facilitates better access to the web based system. The journal helped to understand the web based and technological advancement in the education system. In fact, this particular method can also help to analyse the overall score of a particular individual at the time of promotion or appraisals or any other kind of competency management. Thus, in spite of the availability of various learning platforms and system, this particular management system has ubiquitously delivered all parts of action needed in a particular course. 2.2 Factors leading to the change in the learning online management system: Reading Dias and Diniz (2014) it has been found that a new trend in pedagogy has been witnessed. This has automatically changed the way the learning management system used to work in its respective areas of operations. It has been found that the learning management system market has expected a growth in its field. The worth has been increased by over $7 billion in the coming years. Highest proportion is expected to be generated at North America while other countries are just behind it. In this respect, Erl (2013) pointed out that there is no doubt that the learning method has revolutionised and that the whole education system is taking its turn in the e-learning platform. The author presented a strong view in opposition to the others on the same perspective. These aspects have increased the demand in the learning online management system. As stated by Xu (2014) there have been certain dilemmas in opting for the online management system. One of the most prominent dilemmas is the choice of using the better learning management system. There remains a choice between the cloud based deployment and the open source license. Even if the type of platform is selected, there remain other factors that fall into consideration. This authenticity of the journal lies in the basic subjects that have been discussed throughout the research paper. For instance, the specificity of the price model, customer type and any other additional features to support the needs of the users come to existence while deciding the major factors behind the use of cloud computing. As pointed out by Tao (2014), the online method has lead to engaging the third party interference as well. Engaging in web conference and third party integration can lead to better situation where the work can be carried on hustle free without any major intervention or lack of proper opportunity to deal with the situation. In addition to this, mobile accessibility and customization of the online platform has provided better opportunities to the users to deal with the situation. 2.3 Importance of introducing online management system learning in corporate accounting environment: In the view point of Jeong (2013), there is a blending situation in the learning, communicating and course management in the recent time. The traditional learning platform has changed to a great extent and there is no doubt that the new computing system is well recognised and liked by all the users. There are many factors that have contributed to the introduction of the online management system (Guthrie 2014). For instance, this has opened up the opportunity for self direct learning where the learners can take control of the time and the duration of the learning that they wanted to spend for the learning process. It has also been evident that the courses and the materials available at the online forum has helped to improve the knowledge and understanding of the learners that would have been lessened if the same platform was not available to the learners. The authors presented a clear view on how the education system works and the need of the technology in the recent time. In addition to this, González-Martínez (2015,) pointed that this has also helped the teachers to keep a track of the students and the learners as how well they are performing in their respective field of study. However, Guthrie (2014) argued that without the physical presence of the students in the complete learning process, there remained the question of authenticity and how well the learners have been improving their skills in the particular dimension of education. Reading Downing and Dyment (2013), it has been found that many Universities around the world has been utilising the platform of the cloud computing and the online learning management system to carry on their learning process. The concept of cloud computing and its usefulness has been evident by reading this article. This has helped them to provide better opportunities to the students. The students have been able to carry on their activities more smoothly and easily (Freitas, 2015). On the other hand, the management has also been able to provide the necessary elements required for the learning of the students. Therefore, there is no doubt that with the introduction of the cloud based or the online management learning system would indeed help to improve the current situation of the learning process (Tao, 2014). If the corporate accounting forum is considered, it shall be more effective if the students are provided with the opportunity of online access to their subject materials and the ability to communicate with the teachers and professors more effectively as per their necessity. 2.4 Relationship between online management system and improvement in the way of working of corporate accounting environment As stated by Freitas (2015,), if the convenience of the teachers and the learners is taken into consideration, it has to be said that the online method of teaching and learning has provide better opportunities to them. The author has presented vivid views on the management concept and has also compared the different means of learning that increased its reliability. At the same time, it has opened up better scope for them to communicate with each other and resolve any kind of conflict or issues that might arise at any point of time. In case of corporate accounting environment, it can be said that this method of learning would be very beneficial for the learners as well as the teachers. For instance, as commented by Lau and Lim (2015), corporate accounting faces a number of problems like lack of information, assistance from specialised personnel or the absence of better accounting models. Therefore, according to Arkorful and Abaidoo (201,), if focus is made on the improvement of the management system, this might help in overcoming the issues faced by the people in this particular environment of study. The article talks about the relevant issues in the recent time. In the recent time, the learners are facing certain challenges that need to be overcome and improve the particular environment used by the learners. Another important point has been highlighted by Downing and Dyment (2013). If the operation of corporate accounting is taken into consideration, it has to be said that its operations are quite different and difficult from those of the other forms of accounting department. There remain the need for continuous support and guidance from the teachers. If an integrated and a more advanced form of technological cloud computing or a management information system is used, it shall add benefits to the learning and teaching process (González-Martínez, 2015). In addition to this, the corporate accounting also requires the access of the economic condition of the particular area under consideration. In terms of its currency, the article can be easily relied on as it portrays the contemporary situation of the education system. Therefore, the information related to this is also important for the learners. If improvement is made on the system, it shall also relate the accounting and the economic information that can be easily accessible by the learners and that they would be able to cope up with the situation more significantly. 3. Quality and currency of the literature review: The prime articles used for the literature review has been compared below: Journal article Quality of the paper Currency Validity and relevance Arkorful, V. and Abaidoo, N., 2015. The role of e-learning, advantages and disadvantages of its adoption in higher education. International Journal of Instructional Technology and Distance Learning, 12(1), pp.29-42. The article talks about the relevant issues in the recent time. In the recent time, the learners are facing certain challenges that need to be overcome and improve the particular environment used by the learners. Therefore, according to Arkorful and Abaidoo (201,), if focus is made on the improvement of the management system, this might help in overcoming the issues faced by the people in this particular environment of study. The article is published recently in 2015. It is a peer reviewed article and thus relevant. Dias, S.B. and Diniz, J.A., 2014. Towards an Enhanced Learning Management System for Blended Learning in Higher Education Incorporating Distinct Learners' Profiles. Educational Technology & Society, 17(1), pp.307-319. Reading Dias and Diniz (2014) it has been found that a new trend in pedagogy has been witnessed. This has automatically changed the way the learning management system used to work in its respective areas of operations. The article has provide a clear image of the changing educational pattern in the recent perspective. The article is published recently in 2014. It is a peer reviewed article and thus relevant. Emelyanova, N. and Voronina, E., 2014. Introducing a learning management system at a Russian university: Students' and teachers' perceptions. The International Review of Research in Open and Distributed Learning, 15(1). This journal has helped to gain the overall idea of the management system that was unclear in the other journals. Emelyanova and Voronina (2014) commented that with the help of this system, students have been able to get support from a various ranges of education support in various hybrids as well as blended learning forms. The article is published recently in 2014. It is a peer reviewed article and thus relevant. González-Martínez, J.A., Bote-Lorenzo, M.L., Gómez-Sánchez, E. and Cano-Parra, R., 2015. Cloud computing and education: A state-of-the-art survey. Computers & Education, 80, pp.132-151. The authors presented a clear view on how the education system works and the need of the technology in the recent time. González-Martínez (2015) pointed that this has also helped the teachers to keep a track of the students and the learners as how well they are performing in their respective field of study. The concept of cloud computing and its usefulness has been evident by reading this article. The article is published recently in 2015. It is a peer reviewed article and thus relevant. Guthrie, J., Evans, E. and Burritt, R., 2014. Australian accounting academics: challenges and possibilities. Meditari Accountancy Research, 22(1), pp.20-37. Guthrie (2014) argued that without the physical presence of the students in the complete learning process, there remained the question of authenticity and how well the learners have been improving their skills in the particular dimension of education. The article is published recently in 2014. It is a peer reviewed article and thus relevant. 4. Research gap and contribution: With the detailed analysis of the literature, it has been observed that the online management system has proved to be really beneficial for the users. The teachers as well as the learners are benefitted with the use of this system but there are certain things that need to be incorporated in the learning method. The research gap identified while addressing the literature review is that the learners have not been able to engage in a proper learning and training session. The cloud computing technique has helped the learners to get access to a variety of data base but the scope of teaching and training is very limited. This calls for developing a cloud based computing system that would eventually help the learners and the teachers to teach the students by e-learning method. Therefore, it is expected that a research has to be carried on that would not only consider the use of various materials, but the way the teachers might train the learners as well in the right way. The digitisation of the world has seen no limits and boundaries. There is no doubt that advancement of technology will lead to change of the whole circumstances where we are living and operating. Online platform has given opportunity to everyone to communicate easily and carry on their work smoothly. Therefore, this particular research would be helpful in shaping any platform that aims at turning their learning or business activity towards the online platform. For instance, the findings of this study might not only help in the education system but other business sectors as well like the online retail business, gaming platform or any other forms of communication techniques as well. 5. Summary: A detailed analysis of the need of online learning management system for the corporate accounting department in the education system of Australia has been carried on. It has understood that the way of teaching and learning has been changed over time and these major educational institutes are found to keep pace with these changes. The research gap identified is the better scope for the learning and training of the learners and not solely depending on the use of the database available to them. It is expected that if proper actions are made, it shall help to build a better cloud computing system that would eventually help the learners and the teachers to do their work effectively in the field of corporate accounting.  References: Arkorful, V. and Abaidoo, N., 2015. The role of e-learning, advantages and disadvantages of its adoption in higher education. International Journal of Instructional Technology and Distance Learning, 12(1), pp.29-42. 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