e-journal

Impact of accounting software utilization on students’ knowledge acquisition

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Purpose – This study investigates the impact that software utilization may have on students’
knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined
between three groups of students: those who completed an accounting case manually using the
traditional pencil and paper approach, using software, and first manually and then using software.
The main research question is: “To what extent does using computers to study the accounting cycle
lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.
Design/methodology/approach – The survey method was employed to collect information from
accounting students in a Canadian business school. A total of 1,053 usable questionnaires were
returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.
Findings – The results indicate that students who first completed the case manually and then
completed the same case using accounting software experienced the best knowledge acquisition. This
suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by
completing cases using both methods. The results also indicate that students who completed the case
using only the software experienced better knowledge acquisition than did students who completed
the case only manually. This suggests that software can be effectively utilized and integrated in class
to improve knowledge acquisition of accounting information systems.
Originality/value – Little investigation has been performed on the usefulness and impact
accounting software utilization may have on students’ level of learning. The findings may benefit
students and faculty members by helping in curriculum design changes, course design, and computer
implementation decisions. The findings of this study have the potential to make a difference in the way
that educators teach and business students learn. Business education may be improved by the
judicious use of software in the classroom.

Keywords Accounting education, Organizational change, Knowledge acquisition,Accounting information systems, Software utilization

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 22-48

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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