This paper outlines the key issues of remotely invigilated online exams (RIOEs) and presents ways to avoid and resolve the issues for educators who are considering implementing them. The purpose of this paper is to share the lessons learned during the process of implementing and evaluating RIOEs and highlight the key considerations required to conduct RIOEs more seamlessly, whilst minimising students' cognitive load. With the continued growth, and future importance of online tertiary education, this paper provides an important contribution to the understanding of the best methods and practices by which to conduct online examinations and provides a foundation for continued research and enhancement of effective RIOEs. The paper follows an extensive Action Learning process to develop and present a case study that was conducted across nine fully online business courses in a start-up venture for the University of South Australia. Cognitive load theory underpins the case study, which enabled the researchers to gain profound understanding into the RIOE process, identify issues and offer resolutions. RIOEs require more systematic and effective design compared to traditional paper-based exams and should be supplemented by early and clear communication with students. Educators should enable and encourage students to rehearse the exam service access procedures prior to their exams and students should be provided with real-time responsive technical support for any ad hoc issues that may present during the exam. These factors play a critical role in ensuring the successful implementation of RIOEs.

A rapidly growing emerging economy such as Indonesia has an increasing need for qualified accountants to service the many needs of business. However, the current dearth of qualified accountants is becoming critical, and this situation will only get worse as Big 4 firms, mid-tier firms and local firms struggle to recruit enough trainees to qualify as professional accountants. This study examines the plight of the Indonesian accounting profession by investigating why accounting students are shunning the profession, possibly leading to the demise of the Indonesian profession as we know it today. The study shows that although career intention constantly changes as new experiences are encountered, background factors matter. Ethnicity, living in an urban or rural environment, and where one is educated all matter to career intention. Further, one's own self-efficacy, such as English language ability, and other people's views are all influential in where we want to work. To address this looming crisis in the profession the Indonesian government needs to implement policies that ensure that the education curriculum addresses English language literacy, especially in rural areas; and the profession needs to engage more with remoter universities in rural locations to recruit high achieving students to provide greater diversity in the profession.

Staff and students at small regional campuses often consider them to be a learning environment with many advantages. Students can benefit from the opportunities for enhanced access to staff provided by factors such as small classes and a compact campus. International students from non-English-speaking backgrounds are one group for whom these factors can be particularly helpful in their adjustment to a new society as well as in their continuing study program. This belief is tested in the study described in this paper. Factors identified by international students as influencing their learning at a small campus situated a considerable distance from the state capital indicate strengths to be built on and celebrated and areas that call for the development of strategies to improve the quality of that learning environment. Former international student graduates were surveyed concerning their perceptions of their regional Australian university experience and the professional preparation it provided. Other Australian higher education institutions, particularly those with regional campuses, can make use of the insights gained through the study: as well as having implications for the provision of a quality learning experience and environment for all students, not only international students, they also have a bearing on international marketing strategies.

This paper outlines the approach taken to use teams of diverse professionals and a Graduate Qualities framework to develop students' generic skills within a Bachelor of Commerce degree. The Graduate Qualities framework is closely aligned with the Professional Requirements of the Australian accounting professional bodies and the generic skills of the Australian Council for Educational Research. The pressure to embed the development of generic skills into university courses comes from three areas: the government, employers and the universities. With the impending trialing of Graduate Skills Assessment in universities, the increasing interest by the accounting profession to produce broader thinking graduates and universities' management to improve their institutional ratings, academics will be required to develop students' generic skills through the teaching and learning environment they provide in their subjects. This paper also outlines the changes implemented as an outcome of this process that resulted in students changing their behaviour, improving their generic skills and achieving higher learning outcomes in the subjects involved. This paper suggests that a subject development team composed of a diverse group of experts and the use of a Graduate Qualities framework will better enable subject coordinators to meet the increasing demands of the government, employers and the university to produce students with enhanced generic skills.

This paper describes a range ofinnovative strategies incotporated into an internal, first year accounting course on a regional university campus in an endeavour to improve the success rates ofstudents studying the course. This course is designed to provide an understanding of the nature of accounting information and the field of accounting generally. It is a core course in all the business undergraduate programs within the University of South Australia and is studied by students in programs of other disciplines. The various strategies applied keep the students engaged with topics in an on-going, participative way that they find both enjoyable and professionally beneficial.