The Use of Computers in Accountancy Courses: A New Perspective

Er, M. C.; Ng, A.C.

doi:10.1080/00014788.1989.9728861

Cited by 29 publications

(14 citation statements)

References 18 publications

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“…Historically, there was no evidence that computing is relevant to learning accounting concepts (Baxter, 1974;Arnett, 1974;Abraham, 1987;Er, 1989;T, 1973) However, once computers became common place in colleges and universities, Kachelmeier et al (1992) observed that students who used computer applications, such as spreadsheets, did better in examinations than those who did not. Furthermore, in 1985, the American Accounting Association (AAA) recognized the importance of integrating computers and computer applications in undergraduate financial accounting programs (Al-Khadash & Al-Bishtwawi, 2010).…”

Section: Narrative Of Obstructions To Teaching Techniquesmentioning

confidence: 99%

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

Tailab¹

2013

HES

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Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal Al-Gharbi University, Libya. The research empirically investigates student perceptions of the difficulties of academic achievement in principles of accounting courses. The research method was a survey that involved classifying students as either accounting majors or non-accounting majors. Data was collected through a questionnaire with 28 items related to five primary groups: an instructor's teaching style, exams and quizzes, students, accounting textbooks, and general groups plus one open-ended question. Findings show that the major obstacles of learning and source of negative perceptions students have toward accounting courses are: lack of teaching assistants, lack of computer laboratories and computer applications, crowded dormitories, lack of interaction between students and faculty, a gap between what is taught and practical applications, irrelevant textbooks and exams, and lack of proficiency in English. Solutions offered include: greater emphasis on teaching computer accounting technology, improving effectiveness of accounting instructors and textbooks, and offering pre-college accounting courses. This study focuses on one public university, which limits its generalisability. For future research, the author suggests interviews with students upon collecting their questionnaires to elicit more complete responses, and greater attention to perspectives based on gender in order to discover and understand any differences among male and female attitudes toward accounting courses.

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Section: Narrative Of Obstructions To Teaching Techniquesmentioning

confidence: 99%

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

Tailab¹

2013

HES

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“…A number of researchers have observed a measurable decrease in student attitude towards the use of the machines (Borthick and Clark, 1986, Austin, 1990, Marriott, 1992and Pyper, 1993. The findings from these studies receive corroboration from teachers who develop course material where the computer is used as a computational tool (CCT) (Bhaskar, 1982 andEr and Ng, 1989;and Collier 1990). This phenomenon was identified in experiments which had been conducted over a relatively short time-span.…”

Section: Introductionmentioning

confidence: 65%

Introducing spreadsheets into an intermediate financial accounting course: the results of a quasi-experiment

Marriott¹,

Mellett²

1994

Accounting Education

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Previous research has revealed a measurable decrease in student attitude towards the use of computers when they are integrated into teaching. This fall in attitude is thought to reflect the initial difficulties encountered when attempting to use computers and learn accounting techniques at the same time. However, it is postulated that once the students' computer ability has achieved an adequate level, then attitude will recover. This paper reports the results of a continuing investigation into the attitude of second-year undergraduate accounting students towards the use of computers in their studies. The method used was to ask students to complete a questionnaire about their attitudes and self-assessed ability and to undergo a written test of their computer/spreadsheet knowledge. These data were merged with those from earlier testing to give a two-year data set. The results indicate that the attitude of students to using computers generally continued to fall significantly. However, their ability to use computers and spreadsheets rose. In the case of spreadsheets, this rise in ability was significant. It was found that students who took, as options, additional courses which integrated computers had more positive attitudes and achieved higher scores in the computer knowledge test than those who did not. This implies that the initial fall in attitude experienced in previous studies was not an isolated or temporary phenomenon. The improvement in ability is observed, but this did not have the expected effect.

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“…In practice, audit software is used in the execution of audit projects. Although the use of computers is irrelevant to the learning of basic accounting and auditing concepts, in practice the accountant needs to deal with computer-based accounting information systems, and the auditor with their subsequent auditing (Er & Ng 1989). It becomes essential that auditing students be exposed to the practical use of audit software.…”

Section: Computers and Auditing Educationmentioning

confidence: 99%

“…The practical computer classes must be a valuable experience to the students and therefore represent a significant portion of the course grade (Gelinas et al 2001). The time involved; the high costs (for example of hardware); more computing time versus more time spent on other courses such as law and finance; and the relevance of the software in the learning process must be considered (Er & Ng 1989).…”

Section: Issues Related To the Introduction Of Computers In The Learnmentioning

confidence: 99%

The benefit of introducing audit software into curricula for computer auditing students: a student perspective from the University of Pretoria

Coetzee

Bruyn

2004

South African Journal of Higher Education

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The Use of Computers in Accountancy Courses: A New Perspective

Cited by 29 publications

References 18 publications

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

Introducing spreadsheets into an intermediate financial accounting course: the results of a quasi-experiment

The benefit of introducing audit software into curricula for computer auditing students: a student perspective from the University of Pretoria

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