THE IMPACT OF COMPUTER APPLICATIONS IN TEACHING ACCOUNTING AS PERCEIVED BY TEXAS COMMUNITY/JUNIOR COLLEGE ACCOUNTING INSTRUCTORS

摘要

This study investigated the impact of computer applications in teaching accounting as perceived by Texas community/junior college accounting instructors. It focussed on the use of computer technology in post secondary accounting classes. By describing the present status of computer applications in accounting, study results may prove useful in providing guidelines for supporting programs and for interfacing with industry through on-site or special purpose accounting education and training programs.;After pilot testing and subsequent refinement of the instrument, questionnaires were mailed to 120 accounting instructors. Eighty-seven instructors (72.5%) responded. The data from 77 useable questionnaires were entered into the computer to test the hypotheses. The dependent variable was perception of computer applications in teaching accounting as measured by an investigator-constructed questionnaire. The independent variables were computer work experience, work experience and use of computers in teaching accounting courses. Both descriptive and inferential statistics were used to analyze the data.;The majority of accounting instructors (72.7%) had a master's degree and had majored in business administration (70.1%). Most had a background of teaching experience between 1-5 years. Only 11 instructors (14.3%) had taught computer courses and most instructors had taught computer courses for only two years. A high percent of accounting instructors (66.5%) had 21-40 semester hours of college accounting background. A large number of instructors (44.2%) had 1-10 semester hours of computer courses and more than one-half (54.5%) indicated that they had computer work experience. Only 29 instructors (37.7%) used computers in teaching their accounting courses. Of these, 25 (86.2%) used microcomputers in teaching their accounting courses. More than one-half of these 25 (53.6%) had one microcomputer or terminal for each student. In classes which computers were used, 14 instructors (48.3%) indicated their students spent less than 25% of their class time using computers for their accounting course work. A large number of instructors (37.9%) had computers in accounting classes for 2-3 years.;Respondents with computer work experience had significantly more positive attitudes toward the potential of computers to improve the teaching of accounting, but no statistically significant difference was found based on accounting work experience, or between those who used computers in teaching accounting and those who did not. (Abstract shortened with permission of author.).