Assessment of Accounting Students’ Ability to Effectively Engage Digital Tools in Supporting their Learning

Description

DOI: https://doi.org/10.5281/zenodo.23472672

Dolly Nyaguthii Wanjau, Alina M Moloi, and Julia Sibanda (Department of Accounting, Tshwane University of Technology, Pretoria, South Africa)

Technological advancements have created opportunities for use of digital tools in supporting student learning. Whilst there is increased integration of digital tools in higher education, there is also an underlying assumption that students have developed competencies in using these technologies for learning. Drawing from this background, the purpose of this study is to investigate factors that influence undergraduate financial accounting students’ ability to engage with ICT tools at a South African university. The results are scrutinised through the lens of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). Using survey methodology, a sample of 279 undergraduate accounting students was utilised. Using descriptive and inferential statistics, variables explored included performance expectancy, effort expectancy, hedonic motivation, and habit. These were conceptualised as determinants of ICT acceptance and use. In the results, positive performance expectancy (M = 4.09 for ICT self-efficacy) was found. And so too, a positive hedonic motivation (M = 3.78 for overall attitudes) was found. However, there were significant variations across the type of digital tool that student engage with, and student demographics. The results revealed a strong positive correlation between ICT self-rating and attitude scores (ρ = 0.573, p < 0.001), and between residence type and learning preference (χ² = 3.85, p = 0.0497). within these results, the lowest-rated attitude item was “I cannot learn without ICT” (M = 3.08). This indicates that ICT use has not become indispensable. Of the sampled students, 25% rated their ICT ability as average or below. This amplifies persistent digital inclusion challenges in accounting education.