IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Technology readiness, internet self-efficacy and computing experience of professional accounting students

Listed author(s):
  • Ming-Ling Lai
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by ZBW - German National Library of Economics in its journal EconStor Open Access Articles.

    Volume (Year): (2008)
    Issue (Month): ()
    Pages: 18-29

    in new window

    Handle: RePEc:zbw:espost:57099
    Contact details of provider: Postal:
    Düsternbrooker Weg 120, 24105 Kiel / Neuer Jungfernstieg 21, 20354 Hamburg

    Phone: +49 431 8814-1
    Fax: +49 431 8814-520
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:zbw:espost:57099. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.