The impact of embedding information and communication technology content in accounting courses and its effect on overall students’ performance

Abstract

This study examines the impact of embedding Computer Aided Learning (CAD) in accounting courses in one of the conventional university’s accounting courses and its effect on overall students’ performance. It differs from the previous research in that accounting undergraduates taught MYOB accounting software in their second year of four year honours degree. At the same time other ICT courses in the accounting curriculum geared towards training students to prepare financial statements using spreadsheets etc. Student performance does not alone describe the ICT content in accounting curriculum and in effect included prior accounting knowledge, English knowledge and gender as other explanatory variables. Multiple regression analysis on student performance shows that prior accounting knowledge and its performance, internship performance, English knowledge at the entry level to the accounting degree programme together with MYOB course performance of students and internship marks significantly explained the overall performance of accounting graduates.