Attitudes of final year accountancy students towards information technology.

Abstract

Over the last few decades, information technology has grown in importance and impacted many fields, one of which is the accountancy profession. The successful use of computers depends to a certain extent on users’ attitudes. Attitudes towards computers have the propensity to influence the acceptance of computers and the likelihood of computers being used as professional tools (Woodrow 1991). Despite the importance of a computer attitude study among accountants, research studies in this area have been scarce. This project is both an adaptation and extension of an Australian study by Orpen and Ferguson (1991).

This study examines the attitudes of final year accountancy students towards information technology and seeks to determine the factors relating to computer attitudes. A questionnaire designed to obtain information regarding the computer attitude, computer exposure, gender, AC 203 grade, expectation gap, assertiveness and introspectiveness levels, was distributed to 140 fmal year accountancy students. The survey results were then analysed using multiple regression.

The analysis of results shows that gender, computer exposure and assertiveness are significant factors relating to computer attitudes. Male students have more positive computer attitudes than their female counterparts. This could be attributed to their aptitude for technical subjects, experience with computer games and stronger motivation to excel in the computer field. Greater exposure towards computers reduces anxiety and increases the rate of mastering further computer skills. Exposure at an earlier age in the context of an extra-curricular activity also plays a part in cultivating one’s interest towards computers. Finally, assertive students who are characterized by their undaunted spirit and initiative tend to learn more. An increase in computer knowledge may lead to a greater appreciation for, and hence, a more positive attitude towards computers.