The integration of information and information technology in accounting education: Effects on student performance
The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap,...
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| Format: | Article |
| Language: | English |
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AOSIS
2016-08-01
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| Series: | Journal of Economic and Financial Sciences |
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| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/49 |
| _version_ | 1818384638930845696 |
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| author | Anne-Marie Eloff |
| author_facet | Anne-Marie Eloff |
| author_sort | Anne-Marie Eloff |
| collection | DOAJ |
| description | The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting. |
| first_indexed | 2024-12-14T03:25:27Z |
| format | Article |
| id | doaj.art-f771d789edf74639aa643e7cde1fd3d4 |
| institution | Directory Open Access Journal |
| issn | 1995-7076 2312-2803 |
| language | English |
| last_indexed | 2024-12-14T03:25:27Z |
| publishDate | 2016-08-01 |
| publisher | AOSIS |
| record_format | Article |
| series | Journal of Economic and Financial Sciences |
| spelling | doaj.art-f771d789edf74639aa643e7cde1fd3d42022-12-21T23:18:55ZengAOSISJournal of Economic and Financial Sciences1995-70762312-28032016-08-019240942510.4102/jef.v9i2.4947The integration of information and information technology in accounting education: Effects on student performanceAnne-Marie Eloff0School of Accounting, Stellenbosch UniversityThe role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting.https://jefjournal.org.za/index.php/jef/article/view/49AccountancyPervasive skillsInformation TechnologyHigher educationAcademic Performance |
| spellingShingle | Anne-Marie Eloff The integration of information and information technology in accounting education: Effects on student performance Journal of Economic and Financial Sciences Accountancy Pervasive skills Information Technology Higher education Academic Performance |
| title | The integration of information and information technology in accounting education: Effects on student performance |
| title_full | The integration of information and information technology in accounting education: Effects on student performance |
| title_fullStr | The integration of information and information technology in accounting education: Effects on student performance |
| title_full_unstemmed | The integration of information and information technology in accounting education: Effects on student performance |
| title_short | The integration of information and information technology in accounting education: Effects on student performance |
| title_sort | integration of information and information technology in accounting education effects on student performance |
| topic | Accountancy Pervasive skills Information Technology Higher education Academic Performance |
| url | https://jefjournal.org.za/index.php/jef/article/view/49 |
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