ICT facilities in learning accounting information system / Vani Tanggamani, Nalini Arumugam and Norlaila Md. Zin

Information Technology and Communication (ICT) skills bring tremendous changes in learning, application and distribution of knowledge among students (Pandian & Aniswal, 2005). Knowledge in ICT would instil confidence in students to compete globally. Although there has been a concerted effort to equip students with the rudiments of learning the new language of work very little seems to have been done to show how ICT enhances in learning of accounting and the preparedness of the students in institution of higher learning. This survey was conducted with emphasis on ICT in the subject of Accounting Information System (AIS) to investigate the students’ preparedness in applying ICT facilities. The study employed survey approach and data were collected via questionnaires and interviews. The results indicated a favourable view of ICT whereby more than 70% of students were ready to face the ICT era and had positive attitudes towards using ICT. They also indicated that they utilised their knowledge in their course work and to socialise. Besides, students also appeared to be confident on the usage of ICT as a communication tool and source of information in learning AIS. They perceived integrating ICT in learning AIS to be an interesting innovation. The results also depicted that there is no significant relationship between availability of computer at home and ICT important facility in daily living at p< .962, and availability of computer at home and interest to try-out interesting hardware at p<.1000. Moreover, they also indicated that they utilised their knowledge in their course work and to socialise. The findings from the research sparked a paradigm shift among educators in the education system and convince them to embrace a beneficial endeavour. It does not only serve as a mean of providing an effective approach to complement learning of accounting but also identifies the importance of having a reasonably good ICT infrastructure in tertiary AIS classrooms. The findings of this study could provide useful insights in helping to make informed decisions about writing instruction to encourage educators in the system to adopt ICT oriented approach in the teaching of AIS.