Adoption of technology in accounting education

The second UTAR-UBAYA International Webinar titled “The Adoption of Technology in The Accounting Education: Are We Ready?” was jointly organised by UTAR Centre for Accounting, Banking and Finance (CABF) parked under Faculty of Business and Finance (FBF) and Universitas Surabaya (UBAYA) Faculty of Business and Economics through Zoom on 4 June 2021.

The second UTAR-UBAYA International Webinar

Invited to deliver the webinar was FBF Department of Commerce and Accountancy lecturer Che Siti Lazrina binti Md Lazim. Also present at the webinar were CABF Chairperson-cum-FBF Department of Finance lecturer Dr Nurul Afidah binti Mohamad Yusof, lecturers and students from UTAR and UBAYA.

Che Siti Lazrina delivering her talk titled “The Adoption of Technology in The Accounting Education: Are We Ready?”

Che Siti Lazrina began her talk by highlighting the emerging technology skills needed in the accounting profession to remain relevant. In preparing the profession for the fourth industrial revolution, the Malaysian Institute of Accountants (MIA) has developed the MIA Digital Technology Blueprint 2018 to guide accountants in developing action plans for technology enhancement.

Che Siti Lazrina presenting the skills needed in the accounting profession

Then, Che Siti Lazrina shared the incidences of two institutions that successfully adapted to the pandemic. She said, “The Covid-19 pandemic has forced educational institutions to quickly develop online learning methods. There were two institutions that successfully adapted to the pandemic. They were Zhejiang University and the Imperial College London. The Zhejiang University had offered more than 5,000 courses online in a period of just two weeks, while the Imperial College London offered highly popular courses on coronavirus. I believe that their success was possible due to the online learning which allows students and lecturers from different locations to interact with each other through online platform.”

In her recently published paper titled “Application of technology acceptance model (TAM) towards online learning during the Covid-19 pandemic: Accounting students perspective”, Che Siti Lazrina indicated that although online learning has become an attractive learning tool, it has also brought some issues affecting technology acceptance among the students. The Technology Acceptance Model (TAM) was used in the study to investigate the factors influencing students’ acceptance of online learning in higher education institutions.

She explained, “The components in TAM include the perceived ease of use, perceived usefulness and attitude influenced intention for learning during the lockdowns. For perceived usefulness, it was found that some students were less confident on online learning methods due to limited internet access and speed.”

She added, “Student’s acceptance behaviour towards online learning was influenced by attitude between perceived ease of use and perceived usefulness. The relationship validates the model’s base sequence where perceived ease of use and usefulness influence attitude.”

Che Siti Lazrina presenting her research data on the barriers of technology adoption

Che Siti Lazrina concluded her talk by highlighting the sudden implementation of online learning which could lead the government, regulators and practitioners to enhance the learning process as well as improving online education.

“The feedback from students and lecturers is important as it could help to further develop online education amidst the environment where learning methods have been drastically altered due to the Covid-19 outbreak worldwide,” Che Siti Lazrina said.

The talk ended after the Q&A session. The participants expressed their gratitude to Che Siti Lazrina for sharing her insights and findings.

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