會計Essay作業代寫范文：Investigation of ICT Innovation in Accounting Education

本文是會計專業的留學生Essay范例，題目是“Investigation of ICT Innovation in Accounting Education（信息通信技術在會計教育中的創新研究）”，我們生活在信息時代，決策也需要信息。提供信息的領域有信息和通信技術(ICT)、會計等。在本文中，我們調查ICT創新在會計教育中有助于準備和呈現有用的財務信息給用戶。

INTRODUCTION 介紹

We live in the age of information and also needs to it for decision making. There are several fields that provide information such as Information and Communication Technology (ICT), Accounting. In this paper, we investigate ICT Innovation in Accounting Education that helps to prepare and present useful financial information to users.

Information and Communication Technology (ICT) and Accounting Education信息和通信技術(ICT)和會計教育

ICT has created significant benefits for accounting. ICT networks and computer systems have shortened the lead time needed by accountants to prepare and present financial information to management and stakeholders. Not only ICT has shortened the lead time required to present financial information, but it also has improved the overall efficiency, accuracy of the information and training accounting for students.[1]

信息通信技術為會計創造了巨大的利益。信息通信技術網絡和計算機系統縮短了會計準備財務信息并向管理層和利益攸關方提供財務信息所需的時間。信息和通信技術不僅縮短了提供財務信息所需的時間，而且還提高了整體效率、信息的準確性和對學生的會計培訓

ICT has created better opportunities to training accounting that help students in understand and also have shortened the lead time required to training. There are researchers that indicate profound impact ICT on training accounting such as:

Bennett and Bennett (2003) that investigated the impacts of perceived characteristics of ICT on faculty members’ willingness to integrate it in their teaching. They found out that the most important factor which impedes the use of technology in higher education is not the lack of technological facilities or financial funds, but faculty members’ reluctance and their disbelief in the use of technology.[2]

Medlin (2001) investigated different variables which are likely to affect teachers’ decisions on making use of electronic technologies throughout the teaching process. He indicated that the personal motivation is an important factor which forces faculty members to improve their teaching methods and contribute to the learning of students by technological means.[3]

Medlin(2001)調查了可能影響教師在整個教學過程中使用電子技術的決定的不同變量。他指出，個人動機是促使教師改進教學方法，利用科技手段幫助學生學習的一個重要因素

Ma, Andersson, and Streith (2005) studied the impact of ICT on training accounting and they found out that:[4]

The student teachers’ perceived usefulness of computer technology had a direct significant effect on their intention to use it.

The student teachers’ perceived ease of use had only an indirect significant effect on intention to use; however.

The student teachers’ subjective norm that is the possible influence of external expectations did not have any direct or indirect significant effect on their intention to use computer technology.

Li (2004) studied the relation between ICT and Education at China Agricultural University (CAU), in which he concluded that CAU faculty tended to agree with the existence of the five attributes of WBDE (relative advantage, compatibility, complexity, trainability, and observability).[5]

The researchers show independent variables that have impotent role in ICT such as relative advantage, compatibility, ease of use, result and demonstrability.

Relative advantage– Relative advantage is degree which an innovation is perceived as being better than the idea it supersedes. It is often expressed in terms of economic profitability, productivity, convenience, satisfaction and so on. Some researches have referred relative advantage of an innovation as its perceived usefulness, that is “the degree to which the user’s subjective probability that using a specific system will enhance his or her productivity”.[6]

相對優勢——相對優勢是指一項創新被認為比它所取代的想法更好的程度。它通常表現為經濟盈利能力、生產力、便利性、滿意度等方面。一些研究將創新的相對優勢視為其感知的有用性，即“用戶使用某一特定系統的主觀可能性將提高他或她的生產力的程度”

Compatibility– Compatibility is degree to which an innovation is perceived as consistent with the existing values, past experiences and needs of potential adopters. Some researchers have stated that an innovation can be compatible or incompatible with cultural values, believably values, previously introduced ideas and client needs for the innovation.[7]

Ease of use – Ease of User is degree to which an innovation is perceived as relatively easy to understand and use. Researchers have observed that technology users perceive a technology as user-friendly if it is easy to learn, become skillful, flexible and is controllable.[8]

The Web as an Innovation in Accounting Education網絡作為會計教育的創新

In generally, innovation refers to the creation of better or more effective products, processes, technologies, ideas that affect companies, markets, goverments, indevuals and students. Innovation generally signifies a substantial change compared to entirely new or incremental changes. Innovation can use in varius contexts such as IT and Education.[9]

一般來說，創新是指創造更好或更有效的產品、流程、技術、想法，影響公司、市場、政府、個人和學生。創新通常意味著與全新的或漸進的變化相比的實質性變化。創新可以用在不同的環境中，如IT和教育

The various researches have been provided that indicate profound impact ICT on student learning and also have showed role of innovation in ICT and Accounting Education. Some of these researches are:

Khaled Dwhawy and … (2005) investigated the use of IT in Teaching Accounting in Egypt. They have indicated that their acceptance of the new tools in training such as CD is highly dependent on the perceived ease of use and perceived usefulness of the tool. They suggested that there is a need for more to be done to enhance understanding of teaching accounting in developing nations in general, especially through the use of information technology.[10]

Pugalee and Robinson (1998) suggested that technology applications have been found to improve student’s motivation to learn and to expand their self-confidence. With specific reference to the Web, they suggested that the Internet can provide students with a learning environment that is compatible with the way they prefer to learn.[11]

Pugalee和Robinson(1998)認為，技術應用已被發現可以提高學生的學習動機和擴大他們的自信心。通過具體的參考網絡，他們建議互聯網可以為學生提供一個與他們喜歡的學習方式相兼容的學習環境

Lebeile.S and Abeysekera (2010) investigated The Spread of ICT Innovation in Accounting Education and they have tested various dimensions ICT Innovation in major university of Sydney with independent variables. Their results proved to be significant in relation to all four independent variables: relative advantage, compatibility, ease of use, result and demonstrability.[12]

Objective of study客觀的研究

An understanding of accounting concepts for students has depended to method of training. Usage IT in Accounting Education can help to it. Therefore, Objective of this study helps to Accounting Education on the base of ICT Innovation.

學生對會計概念的理解依賴于培訓方法。在會計教育中應用信息技術有助于實現這一目標。因此，本研究的目的是對信息通信技術創新基礎上的會計教育有所幫助。

Hypotheses of study

The main hypothesis is that “The Innovation attributes of relative advantage, compatibility and ease of use will be associated with accounting student’s intention for future use of WEBLEARN for learning purpose.”

This hypothesis divided to three Sub-hypotheses that investigate various dimensions ICT Innovation. Those are:

Relative advantage (of ICT) is positively correlated with ICT adoption in WEBLEARN.

Compatibility (of ICT) is positively correlated with ICT Adoption in WEBLEARN.

Ease of use (of ICT) is positively correlated with ICT adoption in WEBLEARN.

Methodology of the study

Data of study gathered from an anonymous questionnaire administered to 30 students in an accounting unit at a major college in pune university, India at 2010. Then, we classify data on the base of relative advantage, compatibility, and ease of and after that we tested it in SAS software by using mean, standard division, T-test, Adjusted R2 and P-value.

Analysis of resulting分解結果

The result of research indicate that ICT Innovation have significant impact on training accounting to students. The use ICT can help students that learn concepts, assumption and standards of accounting to ease way and quickly. The WEBLEARN used by students is to be effectiveness as a learning tool for topic cost of goods soled for students. This paper indicates that students who used WEBLEARN have suitable comprehension about cost of goods soled than traditional tools.

研究結果表明，信息通信技術創新對會計人才培養具有顯著影響。信息通信技術的使用可以幫助學生輕松、快速地學習會計概念、假設和標準。學生使用的WEBLEARN是作為一個有效的學習工具的主題成本的商品出售給學生。本文表明，使用WEBLEARN的學生對銷售商品的成本比傳統工具有適當的理解。

The qualitative data indicate mixed feelings regarding the Relative advantage, Compatibility and Ease of use as components of WEBLEARN for cost of goods soled. Many student comments relating to the Relative advantage, Compatibility and Ease of use were effectiveness in learning. The majority of students’ responses were highly positive.

Table show that P-value less than a=.05 and also T-test more than 1.96. Hence statistical tests confirm result of study.

Conclusion and Suggestion of the study研究結論及建議

This study test impact of ICT Innovation on Accounting Education and find out that IT can play important role in training accounting and help students and lecturers until achieve to their objectives. Innovation in IT causes that trainings tools have profound impact on students. Future research could also investigate other applications of technology in educational.

本研究測試ICT創新對會計教育的影響，發現IT可以在會計培訓中發揮重要作用，幫助學生和教師達到他們的目標。信息技術的創新使培訓工具對學生產生了深刻的影響。未來的研究還可以研究技術在教育中的其他應用。

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