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A study of work values of computer education in accounting
Computers Educ. Vol. 19, No. 4, pp. 369-380, 1992 Printed in Great Britain. All rights reserved
Copyright
0
0360-1315/92 $5.00 + 0.00 1992 Pergamon Press Ltd
A STUDY OF WORK VALUES OF COMPUTER EDUCATION IN ACCOUNTING NASROLLAH Department
of Accounting,
AHADIAT
College of Business Administration, California Pomona, CA 91768, U.S.A.
State Polytechnic
University,
(Received 4 March 1992) Abstract-Integration of computers into the accounting curriculum has received tremendous attention in the recent years. This study investigates the value of this type of computer use. A questionnaire was distributed to a random sample of both accounting faculty at AACSB accredited universities and accounting students attending a U.S. University. Student participants were stratified by class standings. The survey instrument included a 25item list derived from the inventory of work values used by researchers to measure individuals’ attitudes toward particular subjects. Despite an overall positive feeling towards the use of microcomputers, the results showed a definite attitudinal change among students. That is, as students used a computer as an aid in performing their accounting assignments, their enthusiasm dampened significantly. In addition, these findings demonstrated that as students move up in their class standings their appreciation of work values of computer education is enhanced. On the other hand, a comparison of students with faculty revealed that students generally rated work values of microcomputers greater than accounting faculty.
MICROCOMPUTERS
IN
ACCOUNTING
EDUCATION
With the increasing use of microcomputers in business, there has been a high demand for college graduates who have hands-on experience in microcomputer business applications. Many accounting job recruiters now seek accounting graduates who have been trained to use electronic spreadsheets in various fields of accounting[l]. In addition, the American Assembly of Collegiate Schools of Business (AACSB) recognized the need for introduction of computers into the accounting classrooms by revising its accreditation standards. According to these standards, computer facilities for accounting education “shall be of sufficient capacity and accessibility to encourage development of computing skills on the part of students”[2, p. 451. Furthermore, “students are expected to use the computer in accounting courses”[2, p. 421. In order to meet the market demands and to comply with the AACSB requirements, many colleges and universities across the country, in the early 1980s started to experiment with computer-assisted instruction in their accounting programs[3,4]. At the same time, faculty development programs sponsored by professional societies started to be organized to encourage faculty to use computer applications in more accounting classes[5]. Schools that were seeking accreditation began some concerted efforts to adopt programs for the revision of many business courses in order to enhance computer literacy. Subsequent to these developments, many scholars published the results of their experiments and research findings on the use of computers and spreadsheet applications[6-81. In academia, an increasing number of faculty started to share their experience in integrating computers into the accounting curriculum with the readers of academic journals[9-111. For example, Frederick Wu [9] illustrated how electronic spreadsheets could help students learn managerial accounting techniques more effectively. He further asserted that computer education makes accounting students more marketable. Others conducted surveys and reported how popular microcomputers were among faculty and/or accounting students[l2-151. For example, in a survey of the use of computers in the undergraduate accounting curriculum, Duangploy and Melcher[l3] reported that 76% of the AACSB member universities used microcomputers in at least one accounting course. Another group of articles addressed the benefits and pitfalls of computer integration into accounting education[8,1618]. 369
370
NASROLLAH AHADIAT
Despite this large volume of scholarly activities, there is little evidence on work values of computer education as perceived by accounting students and faculty. As explained in the following section, work values are attributes that are used to measure attitudes of individuals toward a particular experience, such as computer integration in accounting.
WORK
VALUES
AND
COMPUTER
EDUCATION
This study draws from the concept of work values employed in the fields of management and personnel psychology. These values are well-tested surrogates constructed for evaluating preconceptions and attitudes toward a particular experience. Attitude is important because it reflects the effectiveness and usefulness of the tool with which one is experimenting. In this study attitude is used as a proxy for measuring the value of microcomputer use in accounting curriculum. Work values have received a great deal of attention in the literature since the 195Os[l9-241. Pryor defines work values or, the term he prefers, “work aspect preference”‘,[20, p. 2521 as something which explains the relation between a person and qualities of work. A knowledge of these values can help to determine if a person’s career path is in harmony with his/her expectations, if his/her career choice is appropriate, or if the type of training one has received is proper[25]. Such information can prove to be useful in matching an individual’s expectations and needs with the organizational conditions. Hendrix and Super [19] identi~ed 15 work values which they used in measuring sex differences in occupational expectations. Among those values were creativity, prestige, economic returns, and variety. In reviewing the work of other researchers, Zytowski[21] made a great contribution in gathering and presenting a number of independently developed work values inventories. He reviewed the inventories of work values constructed by six leading scholars. He concluded that although some value orientations are particular to each author, there is noticeable agreement on 12-15 value categories. The most prevalent of these values are security, prestige, money, control, job freedom, altruism, and self-realization. Lofquist and Dawis[26] examined a list of 20 factors affecting job satisfaction which they labeled “work reinforcers”. They found that job satisfaction is affected by the work-reinforcer preferences of individuals. As a result, special attention must be given to the work reinforcers in jobs. Manhardt 1271, Barto1[28], Brenner and Tomkiewicz[29], and later Beutell and Brenner[24] all conducted broad studies of many specific work values. Their investigation incorporated the use of 2.5 specific outcomes. The review of these studies showed the presence of a high degree of consistency in the ranking of work values across studies [24]. The value categories among the highly ranked items included: feeling of accomplishment, earning a high income, job security, continued development, and intellectual stimulation, in this specific order. STUDY
DESIGN
A questionnaire was prepared with emphasis on work values, as explained in the previous section. Work values of computer education were measured using a 2%item survey developed primarily from the work of Manhardt [27], Bartol[28], Brenner and Tomkiewicz~29], and Beuteil and Brenner[24]. Respondents were asked to rate each value category on a 5-point Likert scale (I = strongly agree, 5 = strongly disagree). Sample and procedure
The participants in this study consisted of: (1) Students of accounting classes attending a U.S. university with a total Spring 1989 enrollment of I 1,000, Students of this university are in many respects typical of most universities in major metropolitan areas. First, since the accounting and business programs are AACSB accredited, students’ education and preparation are more likely in line with the other accredited universities. Second, the average pass rates of the accounting graduates in the Certified Public
Computer Table
education
371
I. Research participants and their response rates Number surveved
Usable resoonses
Usable response rata
Total
236 86 322
226 as 312
96% loo 97
Total
185 0 245
171 0 231
92% &o 94
Total
415 300 715
115 9 154
28% 13 37%
GrClllo Students: pre-computer stage: Lower-level classes Upper-level classes Students: post-computer Lower-level classes Upper-level classes
in accounting
stage:
Faculty: First mailing Second mailing
Accountants examinations (CPA), in the past several years, has been within the range achieved by other AACSB accredited universities. And third, as with other schools, many of the accounting graduates are recruited by the regional offices of Big-Six, local CPAs, and the industrial firms in the area. (2) Accounting faculty of the AACSB accounting accredited colleges and universities. To ensure greater representation, students of both upper and lower-division classes were surveyed. The upper-division classes included the first intermediate and cost accounting courses while the elementary accounting courses constituted the lower-division classes. All participants were assured that their opinions would be evaluated in strict confidentiality. Table 1 includes information about the sample sizes of students and faculty surveyed along with the response rates of each group. In order to measure students’ attitudinal changes resulting from the use of computers, the questionnaire was first administered by the researcher to 10 classes at the beginning of the school term. The same survey was again administered a second time at the end of the school term. The questionnaire was completed during class time. A total of 3 12 students responded to the survey at the pre-computer stage.* Of this number, 231 completed the course requirements and received a final grade. The overall drop rate was about 26% which is typical of most accounting classes at this university. A similar survey-instrument was mailed to a randomly selected sample of faculty at AACSB accounting accredited schoo1s.t As with students, faculty were also assured strict confidentiality of their responses. This mailing consisted of 415 questionnaires. Initially 115 faculty responded, representing a response rate of 28%. A second mailing resulted in receiving 39 more usable questionnaires, increasing the response rate to 37%. A statistical test of the mean responses showed no apparent difference between the two mailings (P < 0.05). Demographic information of student respondents is summarized in Table 2. Seventy-eight percent of all respondents were employed for an average of 20.5 h of work each week. Nearly 28% of students were in the upper-level classes. Also, almost 40% of students surveyed had no experience with personal computers, while a greater number (67% in the lower-division classes and 53% in the upper-division classes) indicated that they did not previously use electronic spreadsheets. This information was crucial for the analysis of the results, since prior computer experience might have an impact on students’ ratings of work values in the pre-computer stage. With a greater number of prior users, one might experience little or no attitudinal changes toward the use of computers. Table 3 contains selected information concerning the AACSB accredited universities. The great majority of schools surveyed (82%) indicated that their normal annual teaching load is 18 h or less, while only 18% reported a higher teaching load. Also, despite the increasing use of computers for *The survey was conducted in two stages, pre and post-computer. Computer-related instruction did not begin until a few weeks into the school term. This period was labeled the pre-computer stage. TAccording to the information obtained from AACSB, 66 schools were granted accreditation by late 1988, for at least one of their accounting programs. The 1988 Hasselback Accounting Faculty Directory was used to draw a systematic random sample of faculty of the accredited schools.
NASROLLAH AHADIAT
372 Table 2. Summary of d~ogmphic
info~ation
of participating students before computer instruction Lower-level classes
-~
Demographic
data
Number
Age: 17-20 21-25 2630 31-40 41Lolder Total
122 69 22 13
0
Sex: Male Female Total
PeWXltage 54% 31 10 5 0
226
iEi96
104 122
226
46% 54 iEi%
I4 119 72 I5
53 32 6
Class standing: Freshman Sophomore Junior Senior Unclassified Total
25 226
Prior exposure to personal computers: Yes
6%
Upper-level classes Number 28 25 15 I6
33% 29 17 19 2
86
I0*/o
33 53 86
38% 62 l@h
_2
0 0
0%
0
74 IO
-3 100%
Percentage
86 I2
2
-2
86
100%
I36
60%
54
No
90
-4.Q
32
7
Total
226
100%
86
100%
75 Isi 226
33% -62 100%
40 46 86
47% i 100%
Prior experience with spreadsheets: Yes NO Total
63%
cfassroom instruction and the AACSB requirements, over 40% of accredited schools reported 50 or fewer microcomputers are available to their business students. Finally, eight of the universities surveyed indicated that student help was not available to the accounting faculty. This was particularly important since with the lack of student help, some faculty might be less enthusiastic to expend a great deal of time on computer instruction.
Table 3. Summary of demographic Demoaranhic
information of surveyed universities
data
Teaching load per week (hf: <6 6 7-S 9 12 >I2 Total Geographic location: Northeast Southeast Northwest Southwest Midwest Total
Number
Percentaae
4 18 8 24 4
6% 27 12 37 6 I2 iz%
8
66 6
22 S 16
II 66
9% 34 7 24 26 it?&%
PCs available to school of business students: 15-20 21-30 31-40 4t-50 51-60 61-80 81-100 101-200 201-aver Total
66
13 10 15 14 II I5 I4 3 loo%
Availability of non-teaching student help: Yes No Total
58 8 66
88% 12 100%
5% ;
7 10 9 7 10 9
-2
Computer education in accounting
313
Hypotheses and testing method
Three hypotheses were developed and tested in this study. (i) Hypothesis one (uA = us) HAI: Students’ attitude towards the use of microcomputers change as they get computer training in accounting classes. (ii) Hypothesis two (uIi = uL) HA*: Upper-division accounting students view the work values of microcomputer education differently than students in the lower-division classes. (iii) Hypothesis three (ZQ= us) HA, : Accounting faculty and students have different views about the work values of microcomputer education. Analysis of Variance (ANOVA) was used to measure the overall differences among the research participants and to test the hypotheses. If the ANOVA results were in support of the hypothesis, additional tests (t-tests) were conducted to evaluate significant differences and to draw conclusions from these analyses.
MICROCOMPUTER
EDUCATION
Computer education in the accounting program began with the selection of microcomputer spreadsheet as an instructional tool to be used in teaching most accounting courses. The objective of this decision was to prepare graduates who have hands-on experience to apply electronic spreadsheet in performing various accounting tasks. A popular software, Lotus l-2-3, was selected for this purpose. A departmental committee was formed several months prior to the computer integration: (1) to examine alternative methods introduced in the academic journals for the use of computer in accounting classes, and (2) to select appropriate computer assignments for each course. Upon the recommendations of this committee the following computer books were adopted as a supplement to the present text materials. Lower-division courses: Electronic Spreadsheet Applications for Financial Accounting by Smith [30] was selected for the two elementary accounting courses. These courses were particularly suitable for this study to evaluate attitudinal changes toward the use of computer since many of the students of these classes had very little or no prior exposure to electronic spreadsheet. In the initial phase of computer integration students were asked to complete five assignments from this book. Upper-division courses: Computer integration into the upper-division courses began with the first intermediate accounting course. A supplementary computer book entitled Analyzing and Solving Intermediate Accounting Problems by Koeppen et al.[31], was adopted for this purpose. During the academic year this experiment was being conducted students were required to complete 10 assignments from this book. The programs selected from the above supplementary materials were pre-tested by the members of the departmental committee. Each program included a pre-designed template with the available data already entered into their appropriate cells. Students were expected to complete the template by developing relations between the data based on their accounting knowledge. Lotus l-2-3 allows data transformation by using cell addresses with appropriate diagnostic messages. Although by the time they are in their junior year, students have had some computer exposure, many of the students surveyed indicated having very little or no prior spreadsheet experience. Students of the upper-division classes as well as those in the lower-division courses generally were unaware of the course requirements prior to the date on which classes began. This information was important since such a knowledge could have introduced some degree of bias into the survey responses at the pre-computer stage. On the other hand, computer instruction had been an integral part of managerial and cost accounting classes. For the past several years prior to this study, students of these classes were required to complete an average of 10-13 assignments from the Smith[30] Electronic Spreadsheet
374
Applications for stronger among statistical tests responses from
NASROLLAHAHADIAT
Cost Accounting supplement. Consequently, the probability of a response bias was this group of students than others who did not use computers previously. However, (significance level of 0.05) showed no significant difference between the mean these students compared to students of other classes surveyed.
RESULTS
The analyses (i) Hypothesis
of the data
and the statistical
testing
results
are presented
in this section.
HA,
The first hypothesis was developed to determine whether microcomputer use in general, and spreadsheet applications in particular, induced a change in the attitudes of students toward the use of computers in accounting education. It is indeed this change of attitude which can be used as a measure of students’ enthusiasm to use computers in the future. Table 4 contains the statistical measures computed for the 25 value items rated by all students. The value items are grouped into subcategories as deemed appropriate[21]. The pre-computer ratings were generally lower in all but three cases. This was an indication that students’ perceptions of the value of using computers weakened once they used it in their accounting classes. The F statistic for the hypothesis (u, = u,) was computed (F = 29.86). The results showed strong support for the hypothesis (P < 0.001). That is, students demonstrated a definite change in their perceptions of computer use in accounting. Additional analysis indicated that students’ attitudes toward computer use turned less favorable compared to the pre-computer stage. This result is consistent with the findings of a study conducted by Borthick and Clark[32] which found that students’ enthusiasm for the computer diminished after they used it for solving their course assignments. The following factors are possible explanations for this attitudinal decline among students[32]. (1) Frustration resulting from unfamiliarity with the computer and being unable to find adequate help. The sheer size of some classes inhibited proper level of supervision and assistance from the part of the instructor. (2) Dissatisfaction stemmed from the need to spend much more time at the computer than initially expected. Many of the problems assigned required manual computations prior to the development of their computer solution. (3) Disillusion created by having to complete too many assignments in a short time. Some courses (e.g. managerial and cost accounting), assigned more than 10 computer problems and more than 40 textbook problems and cases over a IO-week period, which might have overwhelmed some students. (ii) Hypothesis
H,q2
It is the academicians’ contention that the use of microcomputers in accounting education assists students in the process of learning [32]. Given the validity of this proposition, one can also assume that the more mature and experienced the student the greater his/her appreciation for the tools available for learning, one of which is microcomputer. The objective of the second hypothesis (HAS) was to determine whether students of the upperdivision courses had more or less appreciation of the work values of microcomputer education than students of the lower-division classes. The statistics pertinent to this hypothesis are presented in Table 5. In all but one case, the evidence was overwhelmingly in support of the hypothesis. Furthermore, the ANOVA statistic (F = 48.11) suggested that the results are strongly in support of the hypothesis (P < 0.0001). Additional analysis showed that upper-division students indeed demonstrate greater enthusiasm for computer training than the lower-division group. The rationale for the disparity of opinion among students is possibly (1) greater maturity of the upper-division students than those in the lower-division classes, and (2) greater computer experience among the upper-division students. As Table 2 indicates, as a whole, 47% of these students had some experience with spreadsheet applications compared to 33% of the lower-division students. This finding was consistent with Bean and Medewitz’s [ 15, p. 2571 observation that showed individuals with more experience rated the importance of microcomputer applications somewhat higher than individuals with less experience.
Intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
More respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative positions
l
<: 0.05,
A sense of job security
Significance levels:
(I)
l
* < 0.01,
l
** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Job security:
(2)
(I)
return:
An opportunity to supervise others A means to work independently
Economic
(I) (2)
Control:
(I) (2) (3) (4) (5) (6) (7)
the course material course program for continued development of knowledge and skills
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would be spent in developing homework solutions manually Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Prestige:
(I) (2) (3) (4) (5) (6) (7) (8)
Creativity:
(1) (2) (3) (4) (5)
stimuhtion:
The use of microcomputers in accounting provides
Intellectual
2.43
2.05 2.48
2.67 2.09
2.63 2.00 2.35 2.8 1 2.43 2.83 2.14
2.38 2.03 2.54 I .82 2.75 2.07 2.34 2.08
2.13 2.40 2.48 2.32 2.13
x,
Before n, = 312
0.90
0.90 0.75
0.88 0.74
0.78 0.75 0.75 0.87 0.82 0.97 0.79
0.91 0.80 I .08 0.68 0.76 0.94
0.80
0.80
0.80 0.80 0.79 0.70
0.79
s,
2.51
2.20 2.49
2.81 2.34
2.59 2.28 2.55 2.83 2.65 2.79 2.29
2.64 2.16 2.41 2.18 2.75 2.20 2.42 2.31
2.32 2.47 2.55 2.46 2.35
x,
After n,=231
0.86
0.82 0.87
0.82 0.83
0.85 0.91 0.80 0.87 0.83 0.93 0.83
0.86 0.76 0.94 0.82 1.13 0.73 0.88 0.96
0.84 0.85 0.82 0.80 0.78
J,
Table 4. Means, standard deviations and f statistics of work values for all students before and after computer use (I = strongly agree; 5 = strongly disagree)
-1.04
-0.14
-1.99*
- 1.89* -3.70***
0.57 - 3.93*99 -2.99*** -0.27 -3.08*+* 0.48 -2.14.
-1.91’ 1.62 -5.13*++ 0 -2.13* -1.13 -2.79*‘*
-3.63***
-2.70*** -0.98 -1.00 -2.03* -3.45***
‘1
return:
levels: * < 0.05,
A sense of job security
Significance
(I)
Job security:
l
* < 0.01, *** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Economic
(I) (2)
of knowledge
and I statistics
respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative poutions
More
Con1rol: (I) An opportunity to supervise others (2) A means to work independently
(2) (3) (4) (5) (6) (7)
(I)
provides:
the course material course program for continued development
in accounting
deviations
and skills
homework
of work values for students
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would be spent in developing Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Presfige:
(2) (3) (4) (5) (6) (7) (8)
(I)
stimulation:
Intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
creativity:
(2) (3) (4) (5)
(I)
Intellectual
The use of microcomputers
Table 5. Means, standard
solutions
2.50
2.06 2.54
2.70 2.1 I
2.68 2.04 2.40 2.85 2.50 2.86 2.12
2.43 2.05 2.56 I.91 2.16 2.09 2.35 2.20
2.19 2.43 2.51 2.37 2.16
&
0.89
0.91 0.76
0.87 0.74
0.78 0.75 0.75 0.87 0.82 0.97 0.79
0.83 0.80 0.90 0.79 I .08 0.67 0.76 0.94
0.79 0.83 0.80 0.79 0.73
s,
(I = strongly
Lower-level n, = I71
use by class standing
manually
after computer
2.27
2.02 2.35
2.59 2.03
2.51 1.90 2.20 2.71 2.24 2.74 2.19
2.24 I .96 2.48 1.58 2.72 2.02 2.33 1.79
I .98 2.35 2.40 2.17 2.06
x,
Upper-level n2 = 60
agree; 5 = strongly
0.75
0.77 0.76
0.71 0.72
0.75 0.73 0.70 0.70 0.73 1.00 0.83
0.78 0.65 0.75 0.61 I .03 0.67 0.78 0.71
0.63 0.68 0.80 0.71 0.73
s,
disagree)
- 1.79’
-0.30 - l.67*
-0.88 -0.73
~ I .47 - 1.25 - 1.81*** -1.13 -2.17’; -0.82 0.58
- 1.55 -0.79 -0.62 -2.94*** -0.25 -0.70 -0.17 -3.08***
- 1.86; -0.67 -0.92 -1.73’ -0.91
‘,
Significance
levels:
^..
l
< 0.05,
l
* < 0.01, *** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Job security: . (I) A sense Ot Job SWUrlty
(1) (2)
return:
to supervise others A means to work independently
Economic
(2)
of knowledge
homework
solutions
2.72
2.55 3.03
3.30 2.49
2.73 2.08 2.74 3.33 2.89 3.03 2.16
2.51 2.08 2.73 1.61 3.54 2.20 2.53 I .87
2.25 2.53 2.80 2.64 2.15
x,
after computer
manually
of work values by faculty and students
and skills
and I statistics
More respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative positions
Control: (I) An opportunity
(2) (3) (4) (5) (6) (7)
(I)
provides:
the course material course program for continued development
in accounting
deviations
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would bc spent in developing Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Prestige:
(I) (2) (3) (4) (5) (6) (7) (8)
stimulation:
intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
Creativity:
(2) (3) (4) (5)
(1)
htellectd
The use of microcomputers
Table 6. Means, standard Faculty “, = 154
0.9 I
0.94 0.82
0.89 0.86
0.87 0.70 0.82 0.96 0.93 1.00 1.02
0.93 0.66 0.98 0.61 0.96 0.67 0.89 0.75
0.83 1.02 0.83 0.82 0.77
s,
use (1 = strongly
2.51
2.20 2.49
2.81 2.34
2.59 2.28 2.55 2.83 2.65 2.79 2.29
2.64 2.16 2.41 2.18 2.75 2.20 2.42 2.31
2.32 2.47 2.55 2.46 2.35
x,
0.86
0.82 0.87
0.82 0.83
0.85 0.91 0.80 0.87 0.83 0.93 0.83
0.86 0.76 0.94 0.82 1.13 0.73 0.88 0.96
0.84 0.85 0.82 0.80 0.78
s,
disagree)
Students n,=231
agree; 5 = strongly
-2.29*
-3.87”’ -6. IO***
-5.55”’ -1.71*
- 1.57 2.31 - 2.26* -5.30*** -2.65.’ -2.41” -4.96”’
1.41 1.07 -3.22’*’ 7.37 -7.13*** 0 -1.20 4.80
0.81 -0.63 -2.92*** -2.14* 2.48
Ii
378
NASROLLAHAHADEAT
The third hypothesis was developed to investigate whether, after using microcomputers, students find the same values in computer education as accounting faculty. Table 6 demonstrates the means, standard deviations, and the t statistics of work values as rated by faculty and students. With F = 5.18 the results were in support of the hypothesis (P < O.OS),indicating that accounting faculty and students do not place the same level of importance on the work value of microcomputer training in accounting. Tests of the individual survey items showed that in the majority of the cases students rated the work values of computer significantly greater than faculty. Possible explanations for this difference of opinion are: (1) it has been said that the business world is generally more receptive to the changes in technology than are educational institutions [ IO]. To determine the degree of popularity of microcomputer among managers, in 1987 the National Association of Accountants[33], conducted a survey which showed 90% of managers under the age of 35 used a personal computer at work. With this tremendous growth of microcomputer use in business, and unavailability of adequate educational resources in some universities, it is highly likely that some faculty might have not kept abreast of microcomputer technology. In fact, some have characterized our university curriculum development in this area as “Ready.. . Fire. . . Aim”[34]. On the other hand, since 78% of the students surveyed indicated they were employed in a job outside of the university, perhaps their higher ratings of work values is a manifestation of their greater familiarity with the importance of microcomputers in solving the real-world problems; (2) the student participants of this study were individuals attending a nonresidential campus. According to research by Bean and Medewitzfl51 students of nonresidential campuses tend to rate microcomputer importance higher than those of residentiat schools. Thus, the disparity between the ratings of microcomputer values by faculty and students is, at least in part, attributable to the type of school; (3) the higher student ratings of work values compared to faculty could also be the result of lower student experience with computers. Nearly 40% of ail students surveyed had not previously used microcomputers, whereas most faculty (900/,) indicated they had microcomputer experience. With the tremendous publicity and growth of microcomputer use in the recent years, higher students’ ratings of work values could have been influenced by students over-enthusiasm about the value of computers as a whole. Finally, while students generally demonstrated favorable views about the use of computers, at least in two areas faculty found computer education significantly important. First, faculty generally believed that computer use was an added dimension to students’ education. And second, they considered computer use an easy way to perform routine tasks.
SUMMARY
AND
CONCLUSIONS
Undoubtedly microcomputer technology has made significant changes in conducting business activities. In response to these changes, the AACSB has called for a major revision of business and accounting education[2]. To comply with the new accreditation standards, in the past few years computer integration has remained at the forefront of the business schools’ agenda. While many universities have already incorporated computer-related instructions with their accounting classes, there is little or no empirical evidence exhibiting a full investigation of the work values of this action. The objective of this study has been to examine the perceived values of computer education in accounting and to investigate any significant differences in the ratings of these values by faculty and students. The sample included 322 students of a Midwestern university and 415 faculty from across the U.S. (see Table 1). Participants were asked to complete a 25-item instrument containing statements to measure the work values of microcomputers derived from the inventory of work values used in the field of personnel psychology. Tests of Hypothesis HAI revealed that students, not only do not greatly appreciate the value of microcomputer use in accounting, their initial feelings are even dampened once they are introduced to computer applications in their classes. Reasonable explanations for this phenomenon include: frustration resulting from the need to spend so much time at the computer, disillusion caused by the need to complete too many assignments in the short time, and perhaps repletion of students’
Computer
education
in accounting
379
curiosity. Both students and faculty gave the highest rating to the proposition that microcomputers provide an added dimension to the student’s education. However, the biggest rating drop also occurred with the same statement. These results tend to suggest that accounting students generally expect greater contribution from computer education than what they currently receive. However, as they move to a higher class standing and gain greater maturity, their appreciation of computer training significantly increases (Hypothesis HAz). This finding was strongly supported with the second hypothesis tested in this study. The following are some suggested actions to increase students’ enthusiasm about the use of computer in accounting classes: (1) to develop computer-oriented curriculum with emphasis on teaching real-world computing applications, (2) to develop computer assignments that can stimulate learning in the entry-level accounting students, and (3) to use instructional resources that instead of clerical activities would encourage creative thinking among students. Despite the fact that students’ ratings of work values diminished after the computer use, students generally demonstrated more enthusiasm about the computer than accounting faculty (Hypothesis HA3). This finding suggests that perhaps faculty do not give computer education in accounting the attention it deserves. While faculty are, to a great extent, responsive to the changes experienced in the marketplace, some may be out of touch with the practical applications of computers in accounting. Closer communications between academia and the business community can help faculty gain clearer perspective of the real-world computing challenges. The results of this study suggest that not only faculty should keep abreast of these changes, their instructional materials and methods should be also continually updated. In the final analysis, the primary reason for computer integration into accounting programs should be to help educate graduates who are capable of dealing with today’s business challenges. Future research should investigate how work values of computers would be rated among employers of accounting graduates and if their views mesh with those of faculty and students. REFERENCES 1986). 1. Parmley J. E. and Parmley W. K., Required computer skills. New Accounfanf, 16-19 (November 2. AACSB, Accreditarion Council Policies, Procedures, and Standards (1983-1984). tool in intermediate accounting 3. Friedman M. E., The effect on achievement of using the computer as a problem-solving course. Accounting Rev., 137-143 (January 1981). in accounting education. J. Accounting Educ., 1 l-19 (Fall 1983). 4. Romney M., The use of microcomputers 5. Hopewell R. J. and Myklebust H. N., Stimulating faculty to use computers. J. Business Educ., 161-162 (Spring 1984). D., Does the computer hinder accounting education? An analysis of some 6. Fetters M., McKenzie J. and Callaghan empirical data. Issues in Accounting Educ., 76-85 (Spring 1986). in intermediate accounting: effects on student achievement 7. Dickens T. L. and Harper R. M., The use of microcomputers and attitudes. J. Accounting Educ., 127-146 (Spring 1986). 8. Helmi M. A., Integrating the microcomputer into accounting education-approaches and pitfalls. Issues in Accounting Educ., 102-l 11 (Spring 1986). (cost) accounting with electronic spreadsheet software. Issues in Accounting Educ., 9. Wu F. H., Teaching managerial 81-95 (1984). computers into the accounting curriculum. Issues in Accounting Educ., 10. Armitage H. M. and Boritz J. E., Integrating 86-101 (Spring 1986). 11. Roufaiel N. S., Computer augmented accounting classrooms: the sooner the better. Mgmr Accounting News and Views, 1 l-12 (Fall 1987). in teaching accounting-1983 survey. 12. Thomas A. L., North American college and university uses of microcomputers J. Accounting Educ., 31-41 (Fall 1984). 13. Duangploy 0. and Melcher T. U., Computer applications in undergraduate accounting courses: its pervasiveness. CN&V 30, 31, 34, 35 (Fall-Winter 1984). 14. Cronan T. P. and Fries C. E., MIS and Computer applications in accounting courses-report of a survey. J. Accounting Educ., 237-244 (Spring 1986). 15. Bean V. L. and Medewitz J. N., Computer education: a survey of accounting graduates. J. Accounting Educ., 243-258 (Spring 1987). 16. Ijiri Y., New dimensions in accounting education: computers and algorithms. Issues in Accounting Educ., 168-173 (1983). 17. Kalbers L. P., Electronic spreadsheets: powerful and flexible educational tools. J. Accounting Educ., 163-168 (Fall 1984). technology in the teaching of accounting and taxation-uses, 18. Izard C. D. and Reeve J. M., Electronic spreadsheet limitations, and examples. J. Accounfing Educ., 161-175 (Spring 1986). 19. Hendrix V. L. and Super D. E., Factor dimensions and reliability of the work values inventory. Vocational Guidance Q., 269-274 (June 1968). 20. Pryor R., In search of a concept: work values. Vocational Guidance Q., 25&258 (March 1979). 21. Zytowski D. G., The concept of work values. Vocational Guidance Q., 176186 (March 1970). for job satisfaction and dissatisfaction across different occupational levels. 22. Starcevich M. M., Job factor importance J. Appl. Psychol. 467471 (1972).
380
NASROLLAHAHADIAT
23. Kaufman 24. 25.
26. 27.
D. and Fetters M. L., Work motivation and job values among professional men and women: a new accounting. J. Vocational Behav., 251-262 (1980). Beutell N. J. and Brenner 0. C., Sex differences in work values. J. Vocational Behav., 29-41 (1986). Super D. E., Manual: Work Values Inventory. Houghton Mifflin, Boston, Mass. (1970). Lofquist L. and Dawis R. V., Vocational needs, work reinforcers, and job satisfaction. YocationulGuidance Q., 132-139 (December 1975). Manhardt P. J., Job orientation among male and female college graduates in business. Persunne/ Psycho!. 361-368
(1972). 28. Bartol K., Sex differences in job orientation:
a reexamination. Proc. Acad. Mgmt (1974). 29. Brenner 0. C. and Tomkiewicz J., Job orientation of males and females: are sex differences dechning? Personnel Psychof., 741-750 (1979). 30. Smith G. N., Electronic Spreadsheet Applications for Finunciai Accounting. South-Western (1988). 31. Koeppen D. R., O’Reilly S. M., Kieso D. E. and Weygandt J. J., Analyzing and Solving Intermediate Accounfing Problems. Wiley, New York (1986). 32. Borthick A. F. and Clark R. L., The role of productive thinking in affecting student learning with microcomputers in accounting education. Accounting Rev., 143-157 (January 1986). 33. National Association of Accountants, An accounting asset. Mgmt Accounting, A-9 (September 1987). 34. Peters T. J. and Waterman R. N., In Search of Excellence. Harper & Row, London (1982).
Copyright
0
0360-1315/92 $5.00 + 0.00 1992 Pergamon Press Ltd
A STUDY OF WORK VALUES OF COMPUTER EDUCATION IN ACCOUNTING NASROLLAH Department
of Accounting,
AHADIAT
College of Business Administration, California Pomona, CA 91768, U.S.A.
State Polytechnic
University,
(Received 4 March 1992) Abstract-Integration of computers into the accounting curriculum has received tremendous attention in the recent years. This study investigates the value of this type of computer use. A questionnaire was distributed to a random sample of both accounting faculty at AACSB accredited universities and accounting students attending a U.S. University. Student participants were stratified by class standings. The survey instrument included a 25item list derived from the inventory of work values used by researchers to measure individuals’ attitudes toward particular subjects. Despite an overall positive feeling towards the use of microcomputers, the results showed a definite attitudinal change among students. That is, as students used a computer as an aid in performing their accounting assignments, their enthusiasm dampened significantly. In addition, these findings demonstrated that as students move up in their class standings their appreciation of work values of computer education is enhanced. On the other hand, a comparison of students with faculty revealed that students generally rated work values of microcomputers greater than accounting faculty.
MICROCOMPUTERS
IN
ACCOUNTING
EDUCATION
With the increasing use of microcomputers in business, there has been a high demand for college graduates who have hands-on experience in microcomputer business applications. Many accounting job recruiters now seek accounting graduates who have been trained to use electronic spreadsheets in various fields of accounting[l]. In addition, the American Assembly of Collegiate Schools of Business (AACSB) recognized the need for introduction of computers into the accounting classrooms by revising its accreditation standards. According to these standards, computer facilities for accounting education “shall be of sufficient capacity and accessibility to encourage development of computing skills on the part of students”[2, p. 451. Furthermore, “students are expected to use the computer in accounting courses”[2, p. 421. In order to meet the market demands and to comply with the AACSB requirements, many colleges and universities across the country, in the early 1980s started to experiment with computer-assisted instruction in their accounting programs[3,4]. At the same time, faculty development programs sponsored by professional societies started to be organized to encourage faculty to use computer applications in more accounting classes[5]. Schools that were seeking accreditation began some concerted efforts to adopt programs for the revision of many business courses in order to enhance computer literacy. Subsequent to these developments, many scholars published the results of their experiments and research findings on the use of computers and spreadsheet applications[6-81. In academia, an increasing number of faculty started to share their experience in integrating computers into the accounting curriculum with the readers of academic journals[9-111. For example, Frederick Wu [9] illustrated how electronic spreadsheets could help students learn managerial accounting techniques more effectively. He further asserted that computer education makes accounting students more marketable. Others conducted surveys and reported how popular microcomputers were among faculty and/or accounting students[l2-151. For example, in a survey of the use of computers in the undergraduate accounting curriculum, Duangploy and Melcher[l3] reported that 76% of the AACSB member universities used microcomputers in at least one accounting course. Another group of articles addressed the benefits and pitfalls of computer integration into accounting education[8,1618]. 369
370
NASROLLAH AHADIAT
Despite this large volume of scholarly activities, there is little evidence on work values of computer education as perceived by accounting students and faculty. As explained in the following section, work values are attributes that are used to measure attitudes of individuals toward a particular experience, such as computer integration in accounting.
WORK
VALUES
AND
COMPUTER
EDUCATION
This study draws from the concept of work values employed in the fields of management and personnel psychology. These values are well-tested surrogates constructed for evaluating preconceptions and attitudes toward a particular experience. Attitude is important because it reflects the effectiveness and usefulness of the tool with which one is experimenting. In this study attitude is used as a proxy for measuring the value of microcomputer use in accounting curriculum. Work values have received a great deal of attention in the literature since the 195Os[l9-241. Pryor defines work values or, the term he prefers, “work aspect preference”‘,[20, p. 2521 as something which explains the relation between a person and qualities of work. A knowledge of these values can help to determine if a person’s career path is in harmony with his/her expectations, if his/her career choice is appropriate, or if the type of training one has received is proper[25]. Such information can prove to be useful in matching an individual’s expectations and needs with the organizational conditions. Hendrix and Super [19] identi~ed 15 work values which they used in measuring sex differences in occupational expectations. Among those values were creativity, prestige, economic returns, and variety. In reviewing the work of other researchers, Zytowski[21] made a great contribution in gathering and presenting a number of independently developed work values inventories. He reviewed the inventories of work values constructed by six leading scholars. He concluded that although some value orientations are particular to each author, there is noticeable agreement on 12-15 value categories. The most prevalent of these values are security, prestige, money, control, job freedom, altruism, and self-realization. Lofquist and Dawis[26] examined a list of 20 factors affecting job satisfaction which they labeled “work reinforcers”. They found that job satisfaction is affected by the work-reinforcer preferences of individuals. As a result, special attention must be given to the work reinforcers in jobs. Manhardt 1271, Barto1[28], Brenner and Tomkiewicz[29], and later Beutell and Brenner[24] all conducted broad studies of many specific work values. Their investigation incorporated the use of 2.5 specific outcomes. The review of these studies showed the presence of a high degree of consistency in the ranking of work values across studies [24]. The value categories among the highly ranked items included: feeling of accomplishment, earning a high income, job security, continued development, and intellectual stimulation, in this specific order. STUDY
DESIGN
A questionnaire was prepared with emphasis on work values, as explained in the previous section. Work values of computer education were measured using a 2%item survey developed primarily from the work of Manhardt [27], Bartol[28], Brenner and Tomkiewicz~29], and Beuteil and Brenner[24]. Respondents were asked to rate each value category on a 5-point Likert scale (I = strongly agree, 5 = strongly disagree). Sample and procedure
The participants in this study consisted of: (1) Students of accounting classes attending a U.S. university with a total Spring 1989 enrollment of I 1,000, Students of this university are in many respects typical of most universities in major metropolitan areas. First, since the accounting and business programs are AACSB accredited, students’ education and preparation are more likely in line with the other accredited universities. Second, the average pass rates of the accounting graduates in the Certified Public
Computer Table
education
371
I. Research participants and their response rates Number surveved
Usable resoonses
Usable response rata
Total
236 86 322
226 as 312
96% loo 97
Total
185 0 245
171 0 231
92% &o 94
Total
415 300 715
115 9 154
28% 13 37%
GrClllo Students: pre-computer stage: Lower-level classes Upper-level classes Students: post-computer Lower-level classes Upper-level classes
in accounting
stage:
Faculty: First mailing Second mailing
Accountants examinations (CPA), in the past several years, has been within the range achieved by other AACSB accredited universities. And third, as with other schools, many of the accounting graduates are recruited by the regional offices of Big-Six, local CPAs, and the industrial firms in the area. (2) Accounting faculty of the AACSB accounting accredited colleges and universities. To ensure greater representation, students of both upper and lower-division classes were surveyed. The upper-division classes included the first intermediate and cost accounting courses while the elementary accounting courses constituted the lower-division classes. All participants were assured that their opinions would be evaluated in strict confidentiality. Table 1 includes information about the sample sizes of students and faculty surveyed along with the response rates of each group. In order to measure students’ attitudinal changes resulting from the use of computers, the questionnaire was first administered by the researcher to 10 classes at the beginning of the school term. The same survey was again administered a second time at the end of the school term. The questionnaire was completed during class time. A total of 3 12 students responded to the survey at the pre-computer stage.* Of this number, 231 completed the course requirements and received a final grade. The overall drop rate was about 26% which is typical of most accounting classes at this university. A similar survey-instrument was mailed to a randomly selected sample of faculty at AACSB accounting accredited schoo1s.t As with students, faculty were also assured strict confidentiality of their responses. This mailing consisted of 415 questionnaires. Initially 115 faculty responded, representing a response rate of 28%. A second mailing resulted in receiving 39 more usable questionnaires, increasing the response rate to 37%. A statistical test of the mean responses showed no apparent difference between the two mailings (P < 0.05). Demographic information of student respondents is summarized in Table 2. Seventy-eight percent of all respondents were employed for an average of 20.5 h of work each week. Nearly 28% of students were in the upper-level classes. Also, almost 40% of students surveyed had no experience with personal computers, while a greater number (67% in the lower-division classes and 53% in the upper-division classes) indicated that they did not previously use electronic spreadsheets. This information was crucial for the analysis of the results, since prior computer experience might have an impact on students’ ratings of work values in the pre-computer stage. With a greater number of prior users, one might experience little or no attitudinal changes toward the use of computers. Table 3 contains selected information concerning the AACSB accredited universities. The great majority of schools surveyed (82%) indicated that their normal annual teaching load is 18 h or less, while only 18% reported a higher teaching load. Also, despite the increasing use of computers for *The survey was conducted in two stages, pre and post-computer. Computer-related instruction did not begin until a few weeks into the school term. This period was labeled the pre-computer stage. TAccording to the information obtained from AACSB, 66 schools were granted accreditation by late 1988, for at least one of their accounting programs. The 1988 Hasselback Accounting Faculty Directory was used to draw a systematic random sample of faculty of the accredited schools.
NASROLLAH AHADIAT
372 Table 2. Summary of d~ogmphic
info~ation
of participating students before computer instruction Lower-level classes
-~
Demographic
data
Number
Age: 17-20 21-25 2630 31-40 41Lolder Total
122 69 22 13
0
Sex: Male Female Total
PeWXltage 54% 31 10 5 0
226
iEi96
104 122
226
46% 54 iEi%
I4 119 72 I5
53 32 6
Class standing: Freshman Sophomore Junior Senior Unclassified Total
25 226
Prior exposure to personal computers: Yes
6%
Upper-level classes Number 28 25 15 I6
33% 29 17 19 2
86
I0*/o
33 53 86
38% 62 l@h
_2
0 0
0%
0
74 IO
-3 100%
Percentage
86 I2
2
-2
86
100%
I36
60%
54
No
90
-4.Q
32
7
Total
226
100%
86
100%
75 Isi 226
33% -62 100%
40 46 86
47% i 100%
Prior experience with spreadsheets: Yes NO Total
63%
cfassroom instruction and the AACSB requirements, over 40% of accredited schools reported 50 or fewer microcomputers are available to their business students. Finally, eight of the universities surveyed indicated that student help was not available to the accounting faculty. This was particularly important since with the lack of student help, some faculty might be less enthusiastic to expend a great deal of time on computer instruction.
Table 3. Summary of demographic Demoaranhic
information of surveyed universities
data
Teaching load per week (hf: <6 6 7-S 9 12 >I2 Total Geographic location: Northeast Southeast Northwest Southwest Midwest Total
Number
Percentaae
4 18 8 24 4
6% 27 12 37 6 I2 iz%
8
66 6
22 S 16
II 66
9% 34 7 24 26 it?&%
PCs available to school of business students: 15-20 21-30 31-40 4t-50 51-60 61-80 81-100 101-200 201-aver Total
66
13 10 15 14 II I5 I4 3 loo%
Availability of non-teaching student help: Yes No Total
58 8 66
88% 12 100%
5% ;
7 10 9 7 10 9
-2
Computer education in accounting
313
Hypotheses and testing method
Three hypotheses were developed and tested in this study. (i) Hypothesis one (uA = us) HAI: Students’ attitude towards the use of microcomputers change as they get computer training in accounting classes. (ii) Hypothesis two (uIi = uL) HA*: Upper-division accounting students view the work values of microcomputer education differently than students in the lower-division classes. (iii) Hypothesis three (ZQ= us) HA, : Accounting faculty and students have different views about the work values of microcomputer education. Analysis of Variance (ANOVA) was used to measure the overall differences among the research participants and to test the hypotheses. If the ANOVA results were in support of the hypothesis, additional tests (t-tests) were conducted to evaluate significant differences and to draw conclusions from these analyses.
MICROCOMPUTER
EDUCATION
Computer education in the accounting program began with the selection of microcomputer spreadsheet as an instructional tool to be used in teaching most accounting courses. The objective of this decision was to prepare graduates who have hands-on experience to apply electronic spreadsheet in performing various accounting tasks. A popular software, Lotus l-2-3, was selected for this purpose. A departmental committee was formed several months prior to the computer integration: (1) to examine alternative methods introduced in the academic journals for the use of computer in accounting classes, and (2) to select appropriate computer assignments for each course. Upon the recommendations of this committee the following computer books were adopted as a supplement to the present text materials. Lower-division courses: Electronic Spreadsheet Applications for Financial Accounting by Smith [30] was selected for the two elementary accounting courses. These courses were particularly suitable for this study to evaluate attitudinal changes toward the use of computer since many of the students of these classes had very little or no prior exposure to electronic spreadsheet. In the initial phase of computer integration students were asked to complete five assignments from this book. Upper-division courses: Computer integration into the upper-division courses began with the first intermediate accounting course. A supplementary computer book entitled Analyzing and Solving Intermediate Accounting Problems by Koeppen et al.[31], was adopted for this purpose. During the academic year this experiment was being conducted students were required to complete 10 assignments from this book. The programs selected from the above supplementary materials were pre-tested by the members of the departmental committee. Each program included a pre-designed template with the available data already entered into their appropriate cells. Students were expected to complete the template by developing relations between the data based on their accounting knowledge. Lotus l-2-3 allows data transformation by using cell addresses with appropriate diagnostic messages. Although by the time they are in their junior year, students have had some computer exposure, many of the students surveyed indicated having very little or no prior spreadsheet experience. Students of the upper-division classes as well as those in the lower-division courses generally were unaware of the course requirements prior to the date on which classes began. This information was important since such a knowledge could have introduced some degree of bias into the survey responses at the pre-computer stage. On the other hand, computer instruction had been an integral part of managerial and cost accounting classes. For the past several years prior to this study, students of these classes were required to complete an average of 10-13 assignments from the Smith[30] Electronic Spreadsheet
374
Applications for stronger among statistical tests responses from
NASROLLAHAHADIAT
Cost Accounting supplement. Consequently, the probability of a response bias was this group of students than others who did not use computers previously. However, (significance level of 0.05) showed no significant difference between the mean these students compared to students of other classes surveyed.
RESULTS
The analyses (i) Hypothesis
of the data
and the statistical
testing
results
are presented
in this section.
HA,
The first hypothesis was developed to determine whether microcomputer use in general, and spreadsheet applications in particular, induced a change in the attitudes of students toward the use of computers in accounting education. It is indeed this change of attitude which can be used as a measure of students’ enthusiasm to use computers in the future. Table 4 contains the statistical measures computed for the 25 value items rated by all students. The value items are grouped into subcategories as deemed appropriate[21]. The pre-computer ratings were generally lower in all but three cases. This was an indication that students’ perceptions of the value of using computers weakened once they used it in their accounting classes. The F statistic for the hypothesis (u, = u,) was computed (F = 29.86). The results showed strong support for the hypothesis (P < 0.001). That is, students demonstrated a definite change in their perceptions of computer use in accounting. Additional analysis indicated that students’ attitudes toward computer use turned less favorable compared to the pre-computer stage. This result is consistent with the findings of a study conducted by Borthick and Clark[32] which found that students’ enthusiasm for the computer diminished after they used it for solving their course assignments. The following factors are possible explanations for this attitudinal decline among students[32]. (1) Frustration resulting from unfamiliarity with the computer and being unable to find adequate help. The sheer size of some classes inhibited proper level of supervision and assistance from the part of the instructor. (2) Dissatisfaction stemmed from the need to spend much more time at the computer than initially expected. Many of the problems assigned required manual computations prior to the development of their computer solution. (3) Disillusion created by having to complete too many assignments in a short time. Some courses (e.g. managerial and cost accounting), assigned more than 10 computer problems and more than 40 textbook problems and cases over a IO-week period, which might have overwhelmed some students. (ii) Hypothesis
H,q2
It is the academicians’ contention that the use of microcomputers in accounting education assists students in the process of learning [32]. Given the validity of this proposition, one can also assume that the more mature and experienced the student the greater his/her appreciation for the tools available for learning, one of which is microcomputer. The objective of the second hypothesis (HAS) was to determine whether students of the upperdivision courses had more or less appreciation of the work values of microcomputer education than students of the lower-division classes. The statistics pertinent to this hypothesis are presented in Table 5. In all but one case, the evidence was overwhelmingly in support of the hypothesis. Furthermore, the ANOVA statistic (F = 48.11) suggested that the results are strongly in support of the hypothesis (P < 0.0001). Additional analysis showed that upper-division students indeed demonstrate greater enthusiasm for computer training than the lower-division group. The rationale for the disparity of opinion among students is possibly (1) greater maturity of the upper-division students than those in the lower-division classes, and (2) greater computer experience among the upper-division students. As Table 2 indicates, as a whole, 47% of these students had some experience with spreadsheet applications compared to 33% of the lower-division students. This finding was consistent with Bean and Medewitz’s [ 15, p. 2571 observation that showed individuals with more experience rated the importance of microcomputer applications somewhat higher than individuals with less experience.
Intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
More respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative positions
l
<: 0.05,
A sense of job security
Significance levels:
(I)
l
* < 0.01,
l
** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Job security:
(2)
(I)
return:
An opportunity to supervise others A means to work independently
Economic
(I) (2)
Control:
(I) (2) (3) (4) (5) (6) (7)
the course material course program for continued development of knowledge and skills
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would be spent in developing homework solutions manually Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Prestige:
(I) (2) (3) (4) (5) (6) (7) (8)
Creativity:
(1) (2) (3) (4) (5)
stimuhtion:
The use of microcomputers in accounting provides
Intellectual
2.43
2.05 2.48
2.67 2.09
2.63 2.00 2.35 2.8 1 2.43 2.83 2.14
2.38 2.03 2.54 I .82 2.75 2.07 2.34 2.08
2.13 2.40 2.48 2.32 2.13
x,
Before n, = 312
0.90
0.90 0.75
0.88 0.74
0.78 0.75 0.75 0.87 0.82 0.97 0.79
0.91 0.80 I .08 0.68 0.76 0.94
0.80
0.80
0.80 0.80 0.79 0.70
0.79
s,
2.51
2.20 2.49
2.81 2.34
2.59 2.28 2.55 2.83 2.65 2.79 2.29
2.64 2.16 2.41 2.18 2.75 2.20 2.42 2.31
2.32 2.47 2.55 2.46 2.35
x,
After n,=231
0.86
0.82 0.87
0.82 0.83
0.85 0.91 0.80 0.87 0.83 0.93 0.83
0.86 0.76 0.94 0.82 1.13 0.73 0.88 0.96
0.84 0.85 0.82 0.80 0.78
J,
Table 4. Means, standard deviations and f statistics of work values for all students before and after computer use (I = strongly agree; 5 = strongly disagree)
-1.04
-0.14
-1.99*
- 1.89* -3.70***
0.57 - 3.93*99 -2.99*** -0.27 -3.08*+* 0.48 -2.14.
-1.91’ 1.62 -5.13*++ 0 -2.13* -1.13 -2.79*‘*
-3.63***
-2.70*** -0.98 -1.00 -2.03* -3.45***
‘1
return:
levels: * < 0.05,
A sense of job security
Significance
(I)
Job security:
l
* < 0.01, *** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Economic
(I) (2)
of knowledge
and I statistics
respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative poutions
More
Con1rol: (I) An opportunity to supervise others (2) A means to work independently
(2) (3) (4) (5) (6) (7)
(I)
provides:
the course material course program for continued development
in accounting
deviations
and skills
homework
of work values for students
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would be spent in developing Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Presfige:
(2) (3) (4) (5) (6) (7) (8)
(I)
stimulation:
Intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
creativity:
(2) (3) (4) (5)
(I)
Intellectual
The use of microcomputers
Table 5. Means, standard
solutions
2.50
2.06 2.54
2.70 2.1 I
2.68 2.04 2.40 2.85 2.50 2.86 2.12
2.43 2.05 2.56 I.91 2.16 2.09 2.35 2.20
2.19 2.43 2.51 2.37 2.16
&
0.89
0.91 0.76
0.87 0.74
0.78 0.75 0.75 0.87 0.82 0.97 0.79
0.83 0.80 0.90 0.79 I .08 0.67 0.76 0.94
0.79 0.83 0.80 0.79 0.73
s,
(I = strongly
Lower-level n, = I71
use by class standing
manually
after computer
2.27
2.02 2.35
2.59 2.03
2.51 1.90 2.20 2.71 2.24 2.74 2.19
2.24 I .96 2.48 1.58 2.72 2.02 2.33 1.79
I .98 2.35 2.40 2.17 2.06
x,
Upper-level n2 = 60
agree; 5 = strongly
0.75
0.77 0.76
0.71 0.72
0.75 0.73 0.70 0.70 0.73 1.00 0.83
0.78 0.65 0.75 0.61 I .03 0.67 0.78 0.71
0.63 0.68 0.80 0.71 0.73
s,
disagree)
- 1.79’
-0.30 - l.67*
-0.88 -0.73
~ I .47 - 1.25 - 1.81*** -1.13 -2.17’; -0.82 0.58
- 1.55 -0.79 -0.62 -2.94*** -0.25 -0.70 -0.17 -3.08***
- 1.86; -0.67 -0.92 -1.73’ -0.91
‘,
Significance
levels:
^..
l
< 0.05,
l
* < 0.01, *** < 0.005.
An opportunity to earn a higher income Comfortable working conditions
Job security: . (I) A sense Ot Job SWUrlty
(1) (2)
return:
to supervise others A means to work independently
Economic
(2)
of knowledge
homework
solutions
2.72
2.55 3.03
3.30 2.49
2.73 2.08 2.74 3.33 2.89 3.03 2.16
2.51 2.08 2.73 1.61 3.54 2.20 2.53 I .87
2.25 2.53 2.80 2.64 2.15
x,
after computer
manually
of work values by faculty and students
and skills
and I statistics
More respect from other people A feeling of accomplishment An opportunity to do an important task for the organization An opportunity to meet and speak with many other people A chance to help other people A sense of superiority More opportunity for advancement to high administrative positions
Control: (I) An opportunity
(2) (3) (4) (5) (6) (7)
(I)
provides:
the course material course program for continued development
in accounting
deviations
Encouragement for originality and creativity Variety and change in school work Encouragement to develop your own methods of doing homework An added dimension to students’ education Free time to study for other courses which otherwise would bc spent in developing Variety and change in work duties and activities Encouragement to develop your own methods of doing the job An easy way to perform routine tasks
Prestige:
(I) (2) (3) (4) (5) (6) (7) (8)
stimulation:
intellectual stimulus A better understanding of Better performance in the Better performance in the A sense of encouragement
Creativity:
(2) (3) (4) (5)
(1)
htellectd
The use of microcomputers
Table 6. Means, standard Faculty “, = 154
0.9 I
0.94 0.82
0.89 0.86
0.87 0.70 0.82 0.96 0.93 1.00 1.02
0.93 0.66 0.98 0.61 0.96 0.67 0.89 0.75
0.83 1.02 0.83 0.82 0.77
s,
use (1 = strongly
2.51
2.20 2.49
2.81 2.34
2.59 2.28 2.55 2.83 2.65 2.79 2.29
2.64 2.16 2.41 2.18 2.75 2.20 2.42 2.31
2.32 2.47 2.55 2.46 2.35
x,
0.86
0.82 0.87
0.82 0.83
0.85 0.91 0.80 0.87 0.83 0.93 0.83
0.86 0.76 0.94 0.82 1.13 0.73 0.88 0.96
0.84 0.85 0.82 0.80 0.78
s,
disagree)
Students n,=231
agree; 5 = strongly
-2.29*
-3.87”’ -6. IO***
-5.55”’ -1.71*
- 1.57 2.31 - 2.26* -5.30*** -2.65.’ -2.41” -4.96”’
1.41 1.07 -3.22’*’ 7.37 -7.13*** 0 -1.20 4.80
0.81 -0.63 -2.92*** -2.14* 2.48
Ii
378
NASROLLAHAHADEAT
The third hypothesis was developed to investigate whether, after using microcomputers, students find the same values in computer education as accounting faculty. Table 6 demonstrates the means, standard deviations, and the t statistics of work values as rated by faculty and students. With F = 5.18 the results were in support of the hypothesis (P < O.OS),indicating that accounting faculty and students do not place the same level of importance on the work value of microcomputer training in accounting. Tests of the individual survey items showed that in the majority of the cases students rated the work values of computer significantly greater than faculty. Possible explanations for this difference of opinion are: (1) it has been said that the business world is generally more receptive to the changes in technology than are educational institutions [ IO]. To determine the degree of popularity of microcomputer among managers, in 1987 the National Association of Accountants[33], conducted a survey which showed 90% of managers under the age of 35 used a personal computer at work. With this tremendous growth of microcomputer use in business, and unavailability of adequate educational resources in some universities, it is highly likely that some faculty might have not kept abreast of microcomputer technology. In fact, some have characterized our university curriculum development in this area as “Ready.. . Fire. . . Aim”[34]. On the other hand, since 78% of the students surveyed indicated they were employed in a job outside of the university, perhaps their higher ratings of work values is a manifestation of their greater familiarity with the importance of microcomputers in solving the real-world problems; (2) the student participants of this study were individuals attending a nonresidential campus. According to research by Bean and Medewitzfl51 students of nonresidential campuses tend to rate microcomputer importance higher than those of residentiat schools. Thus, the disparity between the ratings of microcomputer values by faculty and students is, at least in part, attributable to the type of school; (3) the higher student ratings of work values compared to faculty could also be the result of lower student experience with computers. Nearly 40% of ail students surveyed had not previously used microcomputers, whereas most faculty (900/,) indicated they had microcomputer experience. With the tremendous publicity and growth of microcomputer use in the recent years, higher students’ ratings of work values could have been influenced by students over-enthusiasm about the value of computers as a whole. Finally, while students generally demonstrated favorable views about the use of computers, at least in two areas faculty found computer education significantly important. First, faculty generally believed that computer use was an added dimension to students’ education. And second, they considered computer use an easy way to perform routine tasks.
SUMMARY
AND
CONCLUSIONS
Undoubtedly microcomputer technology has made significant changes in conducting business activities. In response to these changes, the AACSB has called for a major revision of business and accounting education[2]. To comply with the new accreditation standards, in the past few years computer integration has remained at the forefront of the business schools’ agenda. While many universities have already incorporated computer-related instructions with their accounting classes, there is little or no empirical evidence exhibiting a full investigation of the work values of this action. The objective of this study has been to examine the perceived values of computer education in accounting and to investigate any significant differences in the ratings of these values by faculty and students. The sample included 322 students of a Midwestern university and 415 faculty from across the U.S. (see Table 1). Participants were asked to complete a 25-item instrument containing statements to measure the work values of microcomputers derived from the inventory of work values used in the field of personnel psychology. Tests of Hypothesis HAI revealed that students, not only do not greatly appreciate the value of microcomputer use in accounting, their initial feelings are even dampened once they are introduced to computer applications in their classes. Reasonable explanations for this phenomenon include: frustration resulting from the need to spend so much time at the computer, disillusion caused by the need to complete too many assignments in the short time, and perhaps repletion of students’
Computer
education
in accounting
379
curiosity. Both students and faculty gave the highest rating to the proposition that microcomputers provide an added dimension to the student’s education. However, the biggest rating drop also occurred with the same statement. These results tend to suggest that accounting students generally expect greater contribution from computer education than what they currently receive. However, as they move to a higher class standing and gain greater maturity, their appreciation of computer training significantly increases (Hypothesis HAz). This finding was strongly supported with the second hypothesis tested in this study. The following are some suggested actions to increase students’ enthusiasm about the use of computer in accounting classes: (1) to develop computer-oriented curriculum with emphasis on teaching real-world computing applications, (2) to develop computer assignments that can stimulate learning in the entry-level accounting students, and (3) to use instructional resources that instead of clerical activities would encourage creative thinking among students. Despite the fact that students’ ratings of work values diminished after the computer use, students generally demonstrated more enthusiasm about the computer than accounting faculty (Hypothesis HA3). This finding suggests that perhaps faculty do not give computer education in accounting the attention it deserves. While faculty are, to a great extent, responsive to the changes experienced in the marketplace, some may be out of touch with the practical applications of computers in accounting. 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