The use of technology within tertiary accounting curricula : a qualitative study

Abstract

PURPOSE: This dissertation sought to gain an insight on how accounting lecturers at a tertiary level make use of technological tools while teaching, noting any differences between ‘University of Malta’ (UOM) and ‘Association of Chartered Certified Accountants’ (ACCA) lecturers. Furthermore, this study determined what factors influence lecturers’ reliance on technological aids. Lastly, this dissertation sought to obtain lecturers’ thoughts on how technology can be better utilised in tertiary accounting education. DESIGN: This study adopted a qualitative research approach, performing 7 semi-structured interviews with accounting lecturers, followed by a thematic analysis of transcripts. FINDINGS: This research’s findings identified Microsoft PowerPoint and Excel as the main computer programs used by the interviewees. The COVID-19 pandemic prompted changes in lecturers’ level of technology use, as lectures and examinations were moved to online platforms. ACCA interviewees were more reliant on technology than their UOM counterparts. Using technology to teach has several advantages, such as convenience, increased student attention and understanding. Conversely, technology does have its deterrents, such as a required investment of both time and money, and the threat of technical difficulties. Other factors influencing lecturers include their age, the topic being taught, and available resources. Going forward, technology can be used to improve on the practical application of theoretical concepts, though any changes will require additional training and resources to be provided to lecturers. CONCLUSIONS: Accounting lecturers at a tertiary level have moved away from the old-fashioned way of teaching, relying more on technological tools. Nevertheless, there is more that can be done to maximise technology’s potential in the teaching of accounting. IMPLICATIONS: This study provides a foundation on which further analysis of technology in accounting education can be based. As technology provides society with more resources, educators must consider how these tools can help enhance the teaching of accounting.