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Evidence that independent research projects improve accounting students' technology-related perceptions and skills

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  • Sudip Bhattacharjee
  • Lewis Shaw

Abstract

Advances in technology require that accountants possess skills to obtain information from various sources, complete computer-based projects, and use computers as a tool to achieve other business-related objectives. Students not only need to develop skills to access information but, more importantly, they also need to improve their perceived ability to utilize computers successfully. This paper describes a project in which accounting students were required to independently analyse a publicly-traded company using text- and Internet-based resources. The goals were to concurrently develop students' computer-based skills and improve perceptions toward technology. In addition, since research using nonaccounting students has shown that self-efficacy and confidence in the use of technology differs between the genders, this study also analysed gender-related differences in perceptions towards computers. The results show that the project enhanced students' Internet knowledge and skills to access information from multiple sources. Students also improved their perceived ability to use computers to analyse technical problems, their computer-based project completion skills, and their understanding of the Internet. Furthermore, while female students indicated lower perceived ability to work on technology-related projects before the assignment, participation in the project elevated their confidence levels. In general, this paper demonstrates the value of designing assignments to improve students' perceived computer-related abilities, and provides insight into gender differences in perceptions towards technology.

Suggested Citation

  • Sudip Bhattacharjee & Lewis Shaw, 2001. "Evidence that independent research projects improve accounting students' technology-related perceptions and skills," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 83-103.
    • Handle: RePEc:taf:accted:v:10:y:2001:i:1:p:83-103
    DOI: 10.1080/09639280110058909
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    References listed on IDEAS

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    1. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    2. Tan, HT & Libby, R, 1997. "Tacit managerial versus technical knowledge as determinants of audit expertise in the field," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 97-113.
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    Cited by:

    1. Tracey Mcdowall & Beverley Jackling, 2006. "The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 377-389.

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