M-Learning: Content Tool for Accounting

Independency of time and space are often named as the main advantages of
e-Learning. The basic requirement of e-Learning is a Personal Computer (PC), and
therefore a real independency of time and space is not given. Even with a notebook
these independencies are not fulfilled, because a real independency of time and
space means learning wherever and whenever you want to learn. Hardly anyone
carries his notebook or his PC with him all the time. Due to certain requirements eLearning
fulfils just partly this demand of independency. Mobile learning (MLearning),
the next generation of the computer-aided and multimedia-based
learning, is based on mobile phones. The market penetration of mobile phones in
Malaysia is at a level of 81% and the numbers are rising. It can be said, that the great
majority of the population has a mobile phone and carries it with them most of the
time. Because of this fact the independency of time and space for learning is
fulfilled to nearly a hundred percent. As a consequence the main advantage of
mobile learning is learning wherever and whenever you want to learn. You can use
idle periods for learning. For example: The times while you are traveling, while you
are waiting for the bus or while you are waiting at the restaurant or at the trainstation.
Nearly every unused and wasted time can now be used for efficient and
effective learning. Therefore mobile learning will be an important instrument for
lifelong learning, because it will help us to use our time more efficiently.