The ICT competencies of new accounting students of different admission criteria: the case of Sri Lankan private university

Abstract

The current trend in business and accounting settings requires an accountant who is an ICT literate. International Federation of Accountants (IFAC) published the International Inculcation Guidelines that include ICT erudition and competency requisites for professional accountants. These guidelines are intended to avail its member bodies in preparing professional accountants to work within the ICT environment. Amid others, the strategies highlight the ICT erudition and competency requisites for the accountants vis-a-vis the ICT users. This study aims to investigate the level of information and communication technology (ICT) competency possesses by new accounting students at the Private University in Sri Lanka according to their Admission Criteria. The study examines five software applications deemed critical for an accountant, namely, word processing; spreadsheet; database; PowerPoint presentation; and Internet and email. A survey was conducted on 182 first year accounting students. Overall, students from the Foundation Diploma Admission Criteria are found to possess the ICT competency better than those from other Admission Criteria. The competency of students from London AL and GCE A/L Admission Criteria in spreadsheet is found to be below average. All students regardless of their Admission Criteria were found to be less competent in Database Management System (DBMS).