Int. J. of Learning Technology   »   2016 Vol.11, No.4



Title: The roles of technology acceptance and computer learner aptitude on accounting student learning achievement with IDEA software


Authors: D'Arcy Becker; Aimee Pernsteiner; Dawna Drum


University of Wisconsin – Whitewater, 3100B Hyland Hall, Whitewater, WI 53190, USA
University of Wisconsin – Eau Claire, SSS 327, Eau Claire, WI 54701, USA
Western Washington University, PH315, Bellingham, WA 98225, USA


Abstract: Technology is pervasive in the accounting profession. Successful auditors must be able to use current computer auditing techniques (CAATs). Learning to use these technologies as part of a college accounting curriculum can help ensure new accounting graduates are equipped to participate in all phases of audits from the start of their careers. However, some students learn course-specific technology more easily than others. Our study investigates the roles that student technology acceptance and aptitude for learning technology play in student comprehension of the auditing software IDEA. While prior research has shown that technology acceptance and aptitude for learning technology both are relevant to technology adoption decisions of organisations, prior research has not applied these models to teaching and learning technology. We found that students' perceptions about the ease of use of IDEA, its usefulness, and their intent to use IDEA in their future careers all have significant impacts on their computer learning aptitude. We also found that computer learning aptitude impacted student learning. When students believed their aptitude for learning technology was higher, they showed higher achievement in using IDEA.


Keywords: auditing software; IDEA software; computer learner aptitude; accounting software; student technology aptitude; accounting education; educational technology; student perceptions; perceived ease of use; perceived usefulness; intention to use; computer aided audit techniques; CAAT; CULA; technology acceptance model; TAM.


DOI: 10.1504/IJLT.2016.081709


Int. J. of Learning Technology, 2016 Vol.11, No.4, pp.270 - 284


Available online: 20 Jan 2017



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