related documents

top stories

Marriott, Marriott & Selwyn, 2003

Executive summary

This research study explores undergraduate students' use of, and attitudes towards, information and communications technology (ICT) in accounting education courses at two UK universities. The study examines how students use computers during their accountancy studies and what institutional, organisational and individual factors influence this ICT use. It also examines the relationship between students' use of computers, their attitudes towards ICT and how these change during their studies. The research considers the different learning styles of accounting students and their use of computers. The sample selected for this study enables a cross-cultural comparison of home students and international students studying in the UK and provides a platform for further global investigation.

The project concentrates on students in two business schools in higher educational institutions: Cardiff Business School and the University of Glamorgan. Both institutions had achieved an ‘Excellent’ mark in the total quality assurance exercise for their teaching of accountancy, and were primarily chosen for their differing approaches to both their organisation and the integration of ICT into their accounting education courses. Cardiff Business School deployed a 'front-end loading' structure, with one first-year course introducing students to a range of ICT skills but with minimal integration of ICT onto other courses. Glamorgan University had developed a more positive integration policy using ICT extensively on a range of core modules and with further optional modules developing specific ICT skills. A questionnaire was designed and developed to provide an overview of students' use of ICT in their degree courses. As well as measuring both previous and present levels of ICT use, the questionnaire focused on potential factors identified from previous research as affecting students' use of ICT. The questionnaire used a computer attitude measure (CAM) evaluating four theoretically distinct constructs of students' attitudes (cognitive, affective, planned behaviour and perceived control). Questionnaires were administered to all students majoring in accounting in the 1998/99 academic year and to final-year students in 2000/1. In addition to the questionnaire survey, focus group interviews were carried out with students in both institutions.

When students' use of ICT in accounting education courses is examined, the role of the individual institution attended appears to be the strongest influence, with some gender differences still persisting. ICT usage is concentrated in earlier years of study, implying that new graduates are likely to require some refresher training before they are familiar with ICT applications that they may not have used for some time. The disbanding of the Board of Accreditation of Accountancy Educational Courses (BAAEC) may result in a wider range of ICT integration strategies, and employers may discover an extended range of ICT skills among accounting trainees in the future.

The Internet is a rapidly changing area of education and, indeed, has caused some prominent commentators to argue that researchers should only concentrate on the potential uses of this evolutionary medium rather than be concerned with its present weaknesses. There is a danger, however, in 'techno-romanticising' about the potential of the Internet and its inevitable influence on education while overlooking the problems it is presently facing. This study shows that, while usage has increased significantly, it should not be assumed that the Internet is an educational success. For many responsible for the investment in ICT in higher education, the fact that ICT inevitably improves teaching and learning is not a matter for debate. Yet, the pictures painted by many quotes in this study are painfully at odds with the popular, optimistic, portrayals of the Internet, creating new 'virtual communities' of students and a world of 'connected intelligence'. Ill-founded or not, it is clear that many accounting students at university continue to hold deep-rooted misgivings about using the Internet as a fundamental part of their studies.

Yet, while it is to be hoped that there will be a more positive shift in the mind-set of accounting students, it is also clear that, if progress is to made, there must be a concurrent shift in the thinking of accounting educators about how students are expected to engage with the Internet. Simply assuming student ease with using the Internet is to avoid the fundamental problem of how to present, integrate and enable meaningful use of the Internet in accounting undergraduate curricula. Assuming the inevitability of eventual Internet use throughout undergraduate curricula may not be good enough.

Differences in learning styles have been detected between students in this study. No association was found, however, between learning style differences and students' use of, or attitudes towards, ICT. Instead, students' use of ICT in higher education is associated more with the teaching strategy adopted by the university rather than with their individual learning style preferences.

In conclusion, the key issues and the responsibility for addressing them are as follows. Students' use of accounting applications such as spreadsheets and ledger packages is dependent on the integration strategy of the institution attended. This also influences their attitude to using computers. Within the integration strategy, the influence of assessment of ICT skills cannot be underemphasised, as students appear to focus on short- and medium-term educational objectives. Accounting educators need to be innovative in their assessment strategies and not deterred by academic regulations designed in an 'unwired' age. Integration strategies were in part dependent on the influence of the BAAEC, which ceased to function in July 2001. It is likely that student use of accounting applications will become increasingly inconsistent among universities, unless professional bodies such as ACCA specifically request and monitor student usage in their individual dealings with universities.

Voluntary use of ICT – such as e-mails and the Internet – has increased quite significantly, but there is a cause for concern as to the quality this brings to accounting education. Some undergraduates are unable to determine the quality of information sources and much of the time spent searching the Internet is wasted for a variety of reasons, e.g. the dominance of US websites, the inability of the student to filter relevant material and a tendency to lose focus. Accounting educators need to address these problems for the true potential of the Internet in higher education to be realised. In other words, students need to be taught how to use the Internet effectively and educators cannot assume that their students will have gained the requisite skills and knowledge elsewhere.

This was a study of undergraduate students attending university between 1999 and 2001 and, as such, they have made a preference for a certain form of educational experience. There is evidence that indicates that these students value classroom and social interaction and the skills they develop in such an educational context. ICT usage and integration must therefore be seen to be relevant to their studies and their chosen method of learning. There was some criticism of the overuse of CAL packages and many students expressed a preference for the use of books and journals from the library rather than Internet sources. These preferences may change over time as the use of ICT in education continues to develop both in universities and in schools.

Back to top