Paper Info
Title
The roles of technology acceptance and computer learner aptitude on accounting student learning achievement with IDEA software.
Abstract
Technology is pervasive in the accounting profession. Successful auditors must be able to use current computer auditing techniques CAATs. Learning to use these technologies as part of a college accounting curriculum can help ensure new accounting graduates are equipped to participate in all phases of audits from the start of their careers. However, some students learn course-specific technology more easily than others. Our study investigates the roles that student technology acceptance and aptitude for learning technology play in student comprehension of the auditing software IDEA. While prior research has shown that technology acceptance and aptitude for learning technology both are relevant to technology adoption decisions of organisations, prior research has not applied these models to teaching and learning technology. We found that students' perceptions about the ease of use of IDEA, its usefulness, and their intent to use IDEA in their future careers all have significant impacts on their computer learning aptitude. We also found that computer learning aptitude impacted student learning. When students believed their aptitude for learning technology was higher, they showed higher achievement in using IDEA.
Year
DOI
Venue
2016
10.1504/IJLT.2016.081709
IJLT
Keywords
Field
DocType
auditing software, technology acceptance, IDEA software, computer learner aptitude, accounting software, student technology aptitude
Accounting,Educational technology,Audit,Usability,Technology acceptance model,Psychology,Curriculum,Aptitude,Perception,Comprehension
Journal
Volume
Issue
ISSN
11
4
1477-8386
Citations 
PageRank 
References 
0
0.34
0
Authors
3
Name
Order
Citations
PageRank
D'Arcy Becker100.34
Aimee Pernsteiner200.34
Dawna Drum341.45