Blended Learning

Educational Technology in Accounting: Are we ready?

Mohd Shaari Abd Rahman, PhD Accounting and Finance Department Faculty of Management and Economics Universiti Malaysia Terengganu (UMT) 21030 Kuala Terengganu Email: shaari@umt.edu.my

The use of technology in teaching and learning in higher education is indeed becoming a challenge to meet the connectivity demands among students and education providers in order to enhance the effectiveness and efficiency of meaningful learning experiences.

The interest in technology-delivered instruction (TDI) among accounting educators have growth significantly in recent years. The development of this approach has been picking up very well especially in American colleges and universities (Holcomb & Michaelsen, 1996) more than a decade ago.

In Malaysia, Jawatankuasa Penilaian Semula Halatuju 2 Program Perakaunan (Halatuju

2) has proposed an improvement measures in accounting education in Malaysian education providers. Among other outcomes, the importance of technical skills is very much concerns of the committee and set up as one of the learning outcomes “Use and evaluate information technologies and systems for the attainment of organizational objectives” (Laporan Halatuju 2, p.27, 2006). Technology skills requires student to learn to use software tools as a means of thinking with the computer to solve problems in regards to accounting information. Basically, solving problems by using the software tools i.e. spreadsheets, database languages, and networks would enhance the capability and student’s competitiveness in the job market. In our real world, the information system is headed to a client/server type of system which concerns new issues such as security, control and auditing. Future accountant has to equip themselves to those issues as well the basic knowledge on recordkeeping and accounting.

The ability of the student to be able to use the technology can be widely apply to the education progress from freshmen to graduation and continues the concept of life-long Mohd Shaari Abd Rahman, PhD

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learning. That would be the reason why an introduction course “ACC3501 Information Technology in Accounting” is offered in first semester of Bachelor of Accounting at Universiti Malaysia Terengganu (UMT). It offers an introduction of the basic skills in computer usage. The first part of the course provides an introduction to computer concepts together with the changes in the information technology. The second part demonstrates how to use the general and advanced features of word processing software, spreadsheet software, and the presentation graphic software. This course eventually a first steps in applying an educational technology approach in accounting education. In conducting the course, the application of educational technology and blended approach of teaching and learning was used.

Educational Technology The overall aim of educational technology is of course to improve accounting education.

The impact of technology on our lifestyle can be evidently display from a simple stroll to

Mydin Mall or Giant (Two major shopping centers in Kuala Terengganu). Process of disseminate knowledge has become more interesting via those technology available in the market around us. New systems and technology may lead to motivate student for new experiences, therefore there is a need for lecturers to update and revise. Previous studies shows that carefully designed and utilized mediated modules are consistently more time and cost efficient than traditional lectures due to less instruction, fewer classrooms and improved effectiveness (Holcomb & Michaelsen, 1996).

The questions of “What technology, if any, best fits the needs of the subject?” has always become a question to accounting educators. This requires educators to determine what accountants do for a living and ensure that the skills that valued most on the job environment.

Blended Approach: use of E-Kuliah Blended teaching and learning offers a number of potential advantages which revolve around accessibility, pedagogical effectiveness, and course interaction. By putting course materials on the Web, student can access the material at any time of day review Mohd Shaari Abd Rahman, PhD

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it as needed, which provides them with increased flexibility. In UMT, E-Kuliah is a platform to provide student such flexibility. E-Kuliah is a web based Learning Management application system is used as a learning and teaching method based on electronic for delivering a contents, interaction and facilitate every time and every where. UMT has been adopting the internet to complement the process of teaching and learning for quite some time. E-kuliah incorporates technology in many ways to enhance student learning, provide networking opportunities and enable access to relevant information, material and expertise. The platform has become the primary communication between student and instructors. Documents, notes, powerpoint slides were uploaded and online test were also conducted. This gives a new experience to students to be able to do the test at various locations as they like to be as long as they are connected to the network.

Is UMT ready?

The bigger question would be “WHEN and HOW such technology can be best used to improve student learning and performance?� Apart from that, there are list of essential questions for deciding as whether UMT is ready for blended approach learning. Of course the most essential step is to assess the level of organizational readiness toward this approach. Watkins (2006) identified eight dimensions on which organization need to look at before seriously implementing e-learning. There are organization, pedagogy, technology, interface design, evaluation, management resource support and ethical.

General observation on the participations on the use of e-Kuliah among the student is quite good. However, series of workshops on the implementation of such technology among lecturers should be conducted as the level of usage is rather low.

Reference: Holcomb, T., & Michaelsen, R. (1996). A strategic plan for educational technology in accounting. Journal of Accounting Education, 14(3), 277-292.

Watkins, R. (2006). Twenty Essential Questions for Deciding if Your Organization is Ready for E-learning Distance Learning, 3(4), 83-86.

Mohd Shaari Abd Rahman, PhD

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