English Version
Abstract
Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove inherently beneficial. Faculty members at one U.S. institution designed and offered a paperless accounting course that utilized a variety of technologies. This study explored student perceptions regarding the satisfaction and effectiveness of three of these technologies: 1) the Classroom Performance System (CPS) response pad (clicker) from eInstruction.com, 2) Tablet PC (teacher use); and 3) a course management system. This study analyzes the reflective journals of sixty-two (62) students from two sections to find perceptions of satisfaction and effectiveness as well as initial feelings towards the use of educational technologies in the classroom. Within these findings key themes are discovered and discussed.
Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove inherently beneficial. Faculty members at one U.S. institution designed and offered a paperless accounting course that utilized a variety of technologies. This study explored student perceptions regarding the satisfaction and effectiveness of three of these technologies: 1) the Classroom Performance System (CPS) response pad (clicker) from eInstruction.com, 2) Tablet PC (teacher use); and 3) a course management system. This study analyzes the reflective journals of sixty-two (62) students from two sections to find perceptions of satisfaction and effectiveness as well as initial feelings towards the use of educational technologies in the classroom. Within these findings key themes are discovered and discussed.
Technology has been integrated into financial accounting practices in business for years (Nearon, 1999); however, higher education has not fully capitalized on technology in the classroom for accounting students. According to De Lange, Suwardy, and Movondo (2003), “while commercial enterprise are generally the first to adopt new technologies, educators and their institutions have also seen the necessity to remain abreast of change in information technology” (p. 1). The need for the integration of technology and education appears to be clear. Specifically, the accounting profession (American Accounting Association; Accounting Education Change Commission, and academics) and others concede that there is a need for new technologies to be incorporated into the classroom (De Lange et al., 2003). Because technology is continually changing the way businesses operate, these advancements also force educators to re-examine and modify their delivery methods.
Journals for full download on the link below
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