Perceptions of Computerized Accounting among Diploma in Commerce Students

Abstract

Purpose: In today's global economy, technology is a crucial component of both education and work. In order to better prepare students for the future, educational institutions, particularly commerce and management sciences schools, work to provide them a basic grasp of technology-enabled accounting and programming abilities. Many students who wish to major in accounting find it challenging to understand the ideas, rules, and procedures of computerized accounting, despite the fact that there are accounting software that make it easier to understand, record transactions, and manage accounts. This problem emphasizes how important it is to investigate how students perceive the subject and what drives them to learn more about it. Similar to this, a number of students struggle to understand and use the specific software applications and computer skills required for accounting, which limits their ability to utilize the available resources. Therefore, the main goal of this study is to investigate how diploma in commerce students in Peshawar perceive and are motivated by computerized accounting applications. Methodology: Questionnaires from 222 college students were collected in order to investigate their attitudes and reasons for studying computerized accounting. SEM-PLS version 4.0 software has been used to analyze the collected data. Findings: The study found that the perceptions and computer abilities of accounting students were positively correlated with their ability to learn computerized accounting. However, learning computerized accounting is unaffected by incentive.

Keywords: Perceptions, motivations, accounting students, learning, computerized accounting programs