ICT Innovation in Accounting Education

ICT insertion in news report system educationThe study of ICT macrocosm in Accounting EducationINTRODUCTIONWe live in the age of reading and besides needs to it for decision making. There are several fields that provide information such as Information and Communication Technology (ICT), Accounting. In this paper, we investigate ICT Innovation in Accounting Education that facilitates to prepare and present useful financial information to users.Information and Communication Technology (ICT) and Accounting EducationICT has created significant benefits for accounting. ICT networks and data processor systems discombobulate shortened the lead time needed by accountants to prepare and present financial information to management and stakeholders. Not further ICT has shortened the lead time required to present financial information, but it also has improved the overall efficiency, accuracy of the information and training accounting for students.1ICT has created transgress opportun ities to training accounting that help students in understand and also have shortened the lead time required to training. There are researchers that bode scholarly repair ICT on training accounting such asBennett and Bennett (2003) that investigated the impacts of comprehend characteristics of ICT on faculty members willingness to integrate it in their teaching. They undercoat out that the most essential factor which impedes the use of technology in higher education is not the lack of technological facilities or financial funds, but faculty members reluctance and their disbelief in the use of technology.2Medlin (2001) investigated different variables which are likely to affect teachers decisions on making use of electronic technologies throughout the teaching process. He indicated that the personal motif is an important factor which forces faculty members to improve their teaching methods and contribute to the learning of students by technological means.3Ma, Andersson, and S treith (2005) studied the impact of ICT on training accounting and they found out that4The student teachers perceive usefulness of computer technology had a direct significant effect on their intention to use it.The student teachers perceived ease of use had only an indirect significant effect on intention to use however.The student teachers subjective norm that is the possible yield of orthogonal expectations did not have any direct or indirect significant effect on their intention to use computer technology.Li (2004) studied the singing between ICT and Education at China Agricultural University (CAU), in which he concluded that CAU faculty tended to agree with the existence of the five attributes of WBDE (relative return, compatibility, complexity, trainability, and observability).5The researchers show independent variables that have impotent role in ICT such as relative prefer, compatibility, ease of use, pull up stakes and demonstrability.Relative advantage Relative advan tage is degree which an introduction is perceived as being better than the idea it supersedes. It is often expressed in terms of economic profitability, productivity, convenience, satisfaction and so on. Some researches have referred relative advantage of an innovation as its perceived usefulness, that is the degree to which the users subjective probability that apply a specific system will enhance his or her productivity.6Compatibility Compatibility is degree to which an innovation is perceived as consistent with the existing values, past experiences and needs of potential adopters. Some researchers have stated that an innovation can be compatible or incompatible with cultural values, believably values, previously introduced ideas and client needs for the innovation.7Ease of use Ease of User is degree to which an innovation is perceived as comparatively easy to understand and use. Researchers have observed that technology users perceive a technology as user-friendly if it is eas y to learn, become skillful, flexible and is controllable.8The Web as an Innovation in Accounting EducationIn generally, innovation refers to the creation of better or more effective products, processes, technologies, ideas that affect companies, markets, goverments, indevuals and students. Innovation generally signifies a substantial change compared to entirely new or incremental changes. Innovation can use in varius contexts such as IT and Education.9The various researches have been provided that indicate profound impact ICT on student learning and also have showed role of innovation in ICT and Accounting Education. Some of these researches areKhaled Dwhawy and (2005) investigated the use of IT in Teaching Accounting in Egypt. They have indicated that their acceptance of the new tools in training such as CD is highly dependent on the perceived ease of use and perceived usefulness of the tool. They suggested that there is a need for more to be done to enhance understanding of teac hing accounting in developing nations in general, especially through the use of information technology.10Pugalee and Robinson (1998) suggested that technology applications have been found to improve students motivation to learn and to fatten up their self-confidence. With specific reference to the Web, they suggested that the Internet can provide students with a learning environment that is compatible with the way they prefer to learn.11Lebeile.S and Abeysekera (2010) investigated The Spread of ICT Innovation in Accounting Education and they have tested various dimensions ICT Innovation in major university of Sydney with independent variables. Their results proved to be significant in relation to all quatern independent variables relative advantage, compatibility, ease of use, result and demonstrability.12Objective of studyAn understanding of accounting concepts for students has depended to method of training. Usage IT in Accounting Education can help to it. Therefore, Objective o f this study helps to Accounting Education on the base of ICT Innovation.Hypotheses of studyThe main hypothesis is that The Innovation attributes of relative advantage, compatibility and ease of use will be associated with accounting students intention for future use of WEBLEARN for learning purpose.This hypothesis divided to three Sub-hypotheses that investigate various dimensions ICT Innovation. Those areRelative advantage (of ICT) is positively correlated with ICT adoption in WEBLEARN.Compatibility (of ICT) is positively correlated with ICTAdoption in WEBLEARN.Ease of use (of ICT) is positively correlated with ICTadoption in WEBLEARN. methodology of the studyData of study gathered from an anonymous questionnaire administered to 30 students in an accounting unit at a major college in pune university, India at 2010. Then, we associate data on the base of relative advantage, compatibility, and ease of and after that we tested it in SAS software by using mean, standard division, T-t est, Adjusted R2 and P-value.Analysis of resultingThe result of research indicate that ICT Innovation have significant impact on training accounting to students. The use ICT can help students that learn concepts, assumption and standards of accounting to ease way and quickly. The WEBLEARN employ by students is to be effectiveness as a learning tool for topic cost of goods soled for students. This paper indicates that students who used WEBLEARN have suitable comprehension about cost of goods soled than traditional tools.The qualitative data indicate mixed feelings regarding the Relative advantage, Compatibility and Ease of use as components of WEBLEARN for cost of goods soled. Many student comments relating to the Relative advantage, Compatibility and Ease of use were effectiveness in learning. The majority of students responses were highly positive.Table show that P-value less than a=.05 and also T-test more than 1.96. Hence statistical tests confirm result of study.Descriptive Sta tisticsN=50Conclusion and Suggestion of the studyThis study test impact of ICT Innovation on Accounting Education and find out that IT can play important role in training accounting and help students and lecturers until achieve to their objectives. Innovation in IT causes that trainings tools have profound impact on students. Future research could also investigate other applications of technology in educational.ReferencesBennett, J., Bennett, L, 2003, A review of factors that influence the dispersion of innovation when structuring a faculty training program. Internet and Higher Education.eHow.com/impact of ICT on accountingLebeile.S and Abeysekera, 2010, The Spread of ICT Innovation in Accounting Education, planetary ledger of Teaching and Learning in Higher Education, Volume.22, Number.2.Li, Y, 2004, Faculty Perceptions About Attributes and Barriers Impacting Diffusion of Web-Based Distance Education (WBDE) at the China Agricultural University, doctoral dissertation, Texas AM U niversity, USA.Khaled Dwhawy, E. Tooma and S.Kamel, 2005, The use of IT in Teaching Accounting in Egypt, The American University in Cairo, Communications of the IIMA, Volume.5, Issue.3.Kotler, P, 1991, marketing management analysis, planning implementation, and control. NJ Prentice-Hall.Ma, W. W., Andersson, R., Streith, K-O, 2005, examining user acceptance of computer technology An empirical study of student teachers. Journal of Computer Assisted Learning, 21.Medlin, B. D, 2001, The Factors that May regulate a Faculty Members Decision to Adopt Electronic Technologies in Instruction, doctoral dissertation, Virginia Polytechnic Institute and State University.Pugalee D.K and Robinson. R, 1998, the study of the impact of teacher training in using internet resource for mathematics and science instruction, Journal of Research on Computing in Education, Issue.31.Rogers, E.M, 2003, the diffusion of innovations (5th Ed), NY Free Press.Sentamu, F.X, 2001, Information technology, organizati onal culture and the performance of National Water and Sewerage Corporation, Makerere University, Kampala, Uganda.Wikipedia, the free encyclopedia.mht1 eHow.com/impact of ICT on accounting2 Bennett, J., Bennett, L. (2003). A review of factors that influence the diffusion of innovation when structuring a faculty training program. Internet and Higher Education, 6, 5363.3 Medlin, B. D. (2001). The Factors that May Influence a Faculty Members Decision to Adopt Electronic Technologies in Instruction, doctoral dissertation, Virginia Polytechnic Institute and State University.4 Ma, W. W., Andersson, R., Streith, K-O. (2005). Examining user acceptance of computer technology An empirical study of student teachers. Journal of Computer Assisted Learning, 21, 387395.5 Li, Y. (2004). Faculty Perceptions About Attributes and Barriers Impacting Diffusion of Web-Based Distance Education (WBDE) at the China Agricultural University, doctoral dissertation, Texas AM University, USA.6 Kotler, P. (1991 ). Marketing management analysis, planning implementation, and control. NJ Prentice-Hall.7 Sentamu, F.X. (2001). Information technology, organizational culture and the performance of National Water and Sewerage Corporation. Unpublished master (of Business Adm.) dissertation, Makerere University, Kampala, Uganda.8 Rogers, E.M. (2003). The diffusion of innovations (5th ed.). NY Free Press.9 Wikipedia, the free encyclopedia.mht10 Khaled Dwhawy, E. Tooma and S.Kamel, 2005, The use of IT in Teaching Accounting in Egypt, The American University in Cairo, Communications of the IIMA, Volume.5, Issue.3.11 Pugalee D.K and Robinson.R, 1998, Astudy of the impact of teacher training in using internet resource for mathematics and science instruction, Journal of Research on Computing in Education, Issue.31, Page.78-88.12 Lebeile. S and Abeysekera, 2010, The Spread of ICT Innovation in Accounting Education, planetary Journal of Teaching and Learning in Higher Education, Volume.22, Number.2, Page. 158-168.