e-journal
Technology readiness, internet self-efficacy and computing experience of professional accounting students
Purpose – This study aims to assess the state of technology readiness of professional accounting
students in Malaysia, to examine their level of internet self-efficacy, to assess their prior computing
experience, and to explore if they are satisfied with the professional course that they are pursuing in
improving their technology skills.
Design/methodology/approach – A questionnaire was developed to collect data. The
questionnaire was posted to the first 500 students registered for the Malaysian Institute of Certified
Public Accountants’ advanced stage examination in December 2005. A total of 110 usable
questionnaires were used for data analysis.
Findings – Based on the technology readiness index of Parasuraman and Rockbridge Associates
Inc., the survey found that professional accounting students were neither highly techno-ready nor
highly techno-resistant towards new technologies. The respondents were then classified into five
categories, explorers (5 percent), pioneers (42 percent), skeptics (38 percent), paranoids (13 percent),
and technology laggards (2 percent). Overall, the survey found that the respondents had moderate
level of internet self-efficacy and computing experience.
Practical implications – This study provides important insights for professional accounting
bodies to intensify information communication technology (ICT) integration into accounting education
curriculum and assessment policies. Accounting educators need to be innovative in teaching and in
assessment strategies to integrate ICT effectively in campus.
Originality/value – Scholarly study of professional accounting students and ICT is scant; this paper
emerged to fill up a knowledge gap.
Keywords Accounting, Students, Communication technologies, Internet, Malaysia
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