Technology In The Undergraduate Accounting Curriculum

Abstract

Computer technology may be used in a variety of wys to evoke student interest in accounting and to enhance the quality of the teaching-learning process.  This study surveys AACSB accredited and unaccredited, undergraduate programs in the U.S., attempting to:  (1) discover how and to what extent technology is used in accounting instruction at undergraduate level, (2) identify the factors influencing the adoption of technology, and (3) define those factors that impede the adoption of technology.  The questionnaire used in this survey was sent to each department chair in accounting, listed in Hasselback’s 1994 Accounting Faculty Directory.  Results indicate that accounting faculties, in general still rely upon technology that has been available for the past twenty years, such as practice sets, test banks, and lecture enhancement videos.  The newest technologies, decision support systems, expert systems, electronic transparencies, hypercard, and CD ROM are used only to a limited extent in the classroom.  The failure to introduce technological change at colleges and universities is evident.  Faculty who have initiated change perceive quality of instruction and recognition for innovation in teaching as primary motivating factors.  The lack of technological resources and time requirements serve to discourage the introduction of new technology.  In general, incentives for innovation are related to such factors as institutional, program, and instructions characteristics, while disincentives are uniformly experienced regardless of those factors.