The impact of computer applications in teaching accounting as perceived by Texas community/junior college accounting instructors

This study investigated the impact of computer applications in teaching accounting as perceived by Texas community/junior college accounting instructors in the state of Texas. Purpose - The present study focussed on the use of computer technology in post secondary accounting classes. By describing the present status of computer applications in accounting, business educators and guidance counselors in colleges and universities should find the study results useful in providing guidelines for supporting programs and for interfacing with industry through on-site or special purpose accounting education and training programs. Procedures - Mailed questionnaires were used to collect the data. After pilot testing and subsequent refinement of the instrument, questionnaires were mailed to 120 accounting instructors in the state of Texas. Eighty-seven instructors (72.5[percent]) responded. The data from 77 useable questionnaires were entered into the computer to answer the three research questions and to test the hypotheses. In this study the dependent variable was the accounting instructors' perception of computer applications in teaching accounting as measured by an investigator- constructed questionnaire. The independent variables vere accounting instructors' computer work experience, instructors' accounting work experience and instructors' use of computers in teaching their accounting courses. Both descriptive and inferential statistics were used to analyze the data. The internal consistency (KR-20, also known as Cronbach's alpha) for the part of the questionnaire was computed to be .97. Findings - The majority of accounting instructors (72.7[percent]) had a master's degree and had majored in business administration (70.1[percent]). Most instructors had a background of teaching experience between 1-5 years. Most Instructors (85.7[percent]) were not pursuing a first or another graduate degree. Only 11 instructors (14.3[percent]) had taught computer courses and most instructors had taught computer courses for only two years. A high percent of accounting Instructors (66.5[percent]) had 21-40 semester hours of college accounting background. A large number of instructors (44.2[percent]) had 1 -10 semester hours of computer courses and more than one-half of the instructors (54.5[percent]) Indicated that they had computer work experience. Only twenty- nine Instructors (37.7[percent]) used computers In teaching their accounting courses. Of these twenty-nine instructors (25, 86.2[percent]) used microcomputers in teaching their accounting courses. More than one-half of these Instructors (15, 53.6[percent]) had one microcomputer or terminal for each student. In classes which computers were used, 14 instructors (48.3[percent]) indicated their students spent less than 25[percent] of their class time using computers for their accounting course work. A large number of instructors (37.9[percent]) had computers in accounting classes for 2-3 years. Almost one-half of instructors (49.4[percent]) owned a personal computer and more than three-fourths of instructors (75.3[percent]) used a personal computer. A large number of instructors (37.7[percent]) reported that they had been self taught to use a computer. Respondents vith 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.