EMBRACING TECHNOLOGY IN AN INTRODUCTORY ACCOUNTING CURRICULUM: A FRESH PERSPECTIVE

This study provides an analysis of how students perceive the introduction of a technology-enabled case study into an introductory Accounting unit, offered as part of the undergraduate degree program at the University of Sydney Business School.

The proliferation of personal computers, tablets and smart phones nowadays makes information on virtually any subject instantly available to anyone with a modicum of computer literacy and an Internet connection. However, this connectivity and the consequent, immense volume of information means we must move towards a fluid intelligence – the ability to apply our skills and experience to unfamiliar information, situations and contexts. As teachers, it is vital we become adaptive learners and adaptive experts. Our learning and instruction must embrace the challenge of being able to apply such readily obtained information to new contexts and environments and facilitate the engagement of students within a rapidly changing environment. This is a huge challenge. We must all become “lifelong learners” and we must adjust our teaching and learning methods accordingly.

Accounting, Business and Society (BUSS1030) has been traditionally taught in a manual setting, with a mixture of t-accounts, journals, ledgers and worksheets. Many students learn the various topics in a ‘SILO’ and find it particularly difficult to link the various concepts, particularly in exams. The current BUSS1030 case study traces the accounting decisions of a small business and incorporates content currently covered in lectures. This case study is designed to provide a platform for students to understand the relevance of Accounting in a real life setting.

The researchers selected a random group of students currently enrolled in BUSS1030, to investigate their current learning practices, their perceptions on the incorporation of a technology-enabled case study and if they believed the use of technology would enhance their learning.

The survey results showed that over 95% of students agreed or strongly agreed that the current case study encompassing the various concepts covered in BUSS1030 benefited their learning. Of the students surveyed, 85% agreed or strongly agreed that a technology-based case study would enhance their learning. Interestingly, about 17% of students expressed reservations about the use of technology to deliver an Accounting curriculum, thus reinforcing the notion that some students view Accounting as a discipline not keeping with times.