Management Accounting Practices In Indian Universities: A Comparative Study Between Public And Private Sectors

We used a mixed method and experimented with the features of the web-based online system Moodle applied in four management courses offering business economics course with more than 400 students per trimester at Birla Institute of Management Technology (BIMTECH), Greater Noida, a premier Private B-School in India. The study assesses Moodle, e-Mail, and a self-developed Knowledge Management System based on Network Address Translation (NAT) platforms. The major contributions of this study are as follows: First, it adapts Moodle an online Learning Management System (LMS) platform for conducting web-based external examinations smoothly. Second, it compared the outcomes of three modes of external examinations, i.e. Offline, Online, and Hybrid and their relevance in the digital era. Third, it provides an option of a self-contained assessment tool for fair and better results. Thus, the innovative design saved the efforts of both teachers and students, demonstrating its future implications and effectiveness in higher education