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Accounting Students' IT Application Skills over a 10-year Period

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  • Gregory Stoner

Abstract

This paper reports on the changing nature of a range of information technology (IT) application skills that students declare on entering an accounting degree over the period from 1996 to 2006. Accounting educators need to be aware of the IT skills students bring with them to university because of the implications this has for learning and teaching within the discipline and the importance of both general and specific IT skills within the practice and craft of accounting. Additionally, IT skills constitute a significant element within the portfolio of employability skills that are increasingly demanded by employers and emphasized within the overall Higher Education (HE) agenda. The analysis of students' reported IT application skills on entry to university, across a range of the most relevant areas of IT use in accounting, suggest that their skills have continued to improve over time. However, there are significant differential patterns of change through the years and within cohorts. The paper addresses the generalizability of these findings and discusses the implications of these factors for accounting educators, including the importance of recognising the differences that are potentially masked by the general increase in skills; the need for further research into the changing nature, and implications, of the gender gap in entrants' IT application skills; and the low levels of entrants' spreadsheet and database skills that are a cause for concern.

Suggested Citation

  • Gregory Stoner, 2009. "Accounting Students' IT Application Skills over a 10-year Period," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 7-31.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:1:p:7-31
    DOI: 10.1080/09639280802532224
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    Citations

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    Cited by:

    1. Husam Aldamen & Rajab Al-Esmail & Janice Hollindale, 2015. "Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 291-317, August.
    2. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    3. Singh, Anil & Mangalaraj, George & Taneja, Aakash, 2011. "An approach to detecting plagiarism in spreadsheet assignments: A digital answer to digital cheating," Journal of Accounting Education, Elsevier, vol. 29(2), pages 142-152.
    4. Singh, Anil & Mangalaraj, George & Taneja, Aakash, 2014. "Addressing business needs: A creative module for teaching data macros in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 61-75.
    5. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Kent N. Schneider & Lana L. Becker & Gary G. Berg, 2017. "Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors," Accounting Education, Taylor & Francis Journals, vol. 26(2), pages 127-143, March.
    7. Ragland, Linda & Ramachandran, Usha, 2014. "Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students," Journal of Accounting Education, Elsevier, vol. 32(2), pages 113-129.
    8. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    9. Khabyuk, Olexiy, "undated". "Marketingausbildung im Zeichen der Arbeitsmarktfähigkeit und Digitalisierung: Diskussion der Anforderungen an Marketing-Curricula in den angelsächsischen wissenschaftlichen Veröffentlichungen der letz," Duesseldorf Working Papers in Applied Management and Economics 50, Duesseldorf University of Applied Sciences.
    10. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    11. Debbie Delaney & Lisa McManus & Chew Ng, 2015. "First Year Accounting Students’ Perceptions Of Blended Learning," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(2), pages 9-23.

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