Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education

Journal of Accounting Education

Volumn 36, Issue , 2016, Pages 1-15

  Watty, Kim ^a   McKay, Jade ^a   Ngo, Leanne ^a  

^a DEAKIN UNIVERSITY   (Australia)

Author keywords

Accounting education; Barriers to technology use; Faculty resistance; Higher education; Technology acceptance model; Technology adoption

Indexed keywords

EID: 84964341390     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccedu.2016.03.003     Document Type: Article

References (83)

1. Adamson, I., Shine, J., Extending the new technology acceptance model to measure the end user information systems satisfaction in a mandatory environment: A bank's treasury. Technology Analysis and Strategic Management 15:4 (2003), 441–455 http://dx.doi.org/10.1080/095373203000136033.
2. Ahmed, A., The level of IT/IS skills in accounting programmes in British universities. Management Research News, 26(12), 2003, 20 http://dx.doi.org/10.1108/01409170310783709.
3. Aisbitt, S., Sangster, A., Using internet-based on-line assessment: A case study. Accounting Education: An International Journal 14:4 (2005), 383–394, 10.1080/06939280500346011.
4. Albrecht, W.S., Sack, R.J., Accounting education: Charting the course through a perilous future. Accounting Education Series, Vol. 16, 2000.
5. Amoako-Gyampah, K., Salam, A.F., An extension of the technology acceptance model in an ERP implementation environment. Information & Management 41:6 (2004), 731–745, 10.1016/j.im.2003.08.010.
6. Bain, J.D., McNaught, C., How academics use technology in teaching, and learning: Understanding the relationship between beliefs and practice. Journal of Computer Assisted Learning 22 (2006), 99–113, 10.1111/j.1365-2729.2006.00163.x.
7. Barnes, K., Marateo, R.C., Ferris, S.P., Teaching and learning with the net generation. Innovate, 3(4), 2007.
8. Becta, A review of the research literature on the barriers to the uptake of ICT by teachers. Resource document http://dera.ioe.ac.uk/1603/1/becta_2004_barrierstouptake_litrev.pdf, 2004 Accessed 12.04.16.
9. Blin, F., Munro, M., Why hasn't technology disrupted academics' teaching practices? Understanding resistance to change through the lens of activity theory. Computers and Education 50:2 (2008), 475–490, 10.1016/j.compedu.2007.09.017.
10. Broad, M., Matthews, M., McDonald, A., Accounting education through an online-supported virtual learning environment. Active Learning in Higher Education, 5(2), 2004, 135, 10.1177/1469787404043810.
11. CarringtonCrisp, See the future 2014, CarringtonCrisp, ACCA, EFMD. http://www.carringtoncrisp.com/images/PDFs/See_The_Future_2014.pdf, 2014 Accessed 12.04.16.
12. Chang, C.J., Hwang, N.C.R., Accounting education, firm training and information technology: A research note. Accounting Education, 12(4), 2003, 441, 10.1080/0963928032000065557.
13. Chang, S., Academic perceptions of the use of Lectopia: a university of Melbourne example. ICT: providing choices for learners and learning: Proceedings of the ASCILITE conference, Singapore, 2–5 December, 2007.
14. Collier, P.A., Kaye, G.R., Spaul, B.J., Williams, B.C., The use of computers in accounting courses: A new perspective – A comment. Accounting and Business Research, 20(80), 1990, 353, 10.1080/00014788.1990.9728893.
15. Conole, G., E-learning: The hype and the reality. Journal of Interactive Media in Education, 12(12), 2004, 2.
16. Cox, M., The effects of attitudes, pedagogical practices and teachers' roles on the incorporation of ICT into the School Curriculum. In Information and Communication Technology and the Teacher of the Future: IFIP TC3/WG3. 1 & WG3. 3 Working Conference on ICT and the Teacher of the Future January 27–31, 2003, Melbourne, Australia (Vol. 132, p. 145). Springer, 2003.
17. Davis, F.D., A technology acceptance model for empirically testing new end-user information systems: theory and results. Doctoral dissertation; MIT Sloan School of Management, Cambridge, MA, 1986.
18. Davis, F.D., Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly 13:3 (1989), 319–340, 10.2307/249008.
19. Demetriadis, S., Barbas, A., Molohides, A., Palaigeorgiou, G., Psillos, D., Vlahavas, I., et al. “Cultures in negotiation”: Teachers' acceptance/resistance attitudes considering the infusion of technology into schools. Computers & Education 41:1 (2003), 19–37, 10.1016/S0360-1315(03)00012-5.
20. Dishaw, M.T., Strong, D.M., Extending the technology acceptance model with task-technology fit constructs. Information & Management 36:1 (1999), 9–21, 10.1016/S0378-7206(98)00101-3.
21. Doherty, L., Where worlds collide and pupils leave teachers behind. Sydney Morning Herald, October 1 http://www.smh.com.au/news/national/where-worlds-collide-and-pupils-leave-teachers-behind/2005/09/30/1127804662694.html, 2005 Accessed 12.04.16.
22. Dreher, C., Reiners, T., Dreher, H., Investigating factors affecting the uptake of automated assessment technology. Journal of Information Technology Education 10 (2011), 161–181.
23. Edmunds, R., Thorpe, M., Conole, G., Student attitudes towards and use of ICT in course study, work and social activity: A technology acceptance model approach. British Journal of Educational Technology 43:1 (2012), 71–84, 10.1111/j.1467-8535.2010.01142.x.
24. Ernst & Young, University of the Future: A thousand year old industry on the cusp of profound change, Ernst & Young. 2013.
25. Gazely, A., Pybus, L., Beyond the basic IT skills. Paper presented at the 8th Annual CTI-AFM Conference, Newport, 1997.
26. Harvey, B., Beards, D., E-learning in Scottish further and higher education. Education & Training 46:6/7 (2004), 353–360 http://dx.doi.org/10.1108/00400910410555268.
27. Hauptman, P.H., Mobile technology in college instruction: Faculty perceptions and barriers to adoption. Doctoral dissertation; University of Nebraska, 2015.
28. Hodgson, P., Perceived departmental support for technology integration. in Higher education in a Changing World: Proceedings HERDSA conference, HERDSA, Sydney, 2005, 200–207.
29. Holtzblatt, M., Tschakert, N., Expanding your accounting classroom with digital video technology. Journal of Accounting Education 29:2 (2011), 100–121 http://dx.doi.org/10.1108/00400910410555268.
30. Horton, R.P., Buck, T., Waterson, P.E., Clegg, C.W., Explaining intranet use with the technology acceptance model. Journal of Information Technology 16:4 (2001), 237–249, 10.1080/02683960110102407.
31. Johnson, L., Adams, S., Cummins, M., Estrada, V., Freeman, A., Ludgate, H., The NMC Horizon Report: 2013 higher education edition. 2013.
32. Jones, G., Abraham, A., Educational implications of the changing role of accountants Perceptions of practitioners, academics and students. In the Quantitative analysis of teaching and learning in business, economics and commerce, forum proceedings, The University of Melbourne, 9 February 2007, 89–105 http://ro.uow.edu.au/commpapers/296, 2007 Accessed 12.04.16.
33. Keller, C., Virtual learning environments: Three implementation perspectives. Learning, Media and Technology 30:3 (2005), 299–311, 10.1080/17439880500250527.
34. Kennedy, G., Dalgarno, B., Bennett, S., Judd, T., Gray, K., Chang, R., Immigrants and natives: Investigating differences between staff and students' use of technology. in Hello! Where are you in the landscape of educational technology? Proceedings ASCILITE conference, ASCILITE, Melbourne, pp. 484–492 http://www.ascilite.org.au/conferences/melbourne08/procs/kennedy.pdf, 2008 Accessed 12.04.16.
35. Kennedy, G.E., Judd, T.S., Churchward, A., Gray, K., Krause, K.L., First year students' experience with technology: Are they really digital natives?. Australasian Journal of Educational Technology 24:1 (2008), 108–122.
36. Kinzie, M.B., Delcourt, M.A., Powers, S.M., Computer technologies: Attitudes and self-efficacy across undergraduate disciplines. Research in Higher Education 35:6 (1994), 745–768, 10.1007/BF02497085.
37. Kirkup, G., Kirkwood, A., Information and communications technologies (ICT) in higher education teaching – A tale of gradualism rather than revolution. Learning, Media and Technology 30:2 (2005), 185–199, 10.1080/17439880500093810.
38. Larres, P.M., Ballantine, J.A., Whittington, M., Evaluating the validity of self-assessment: Measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities. Accounting Education, 12(2), 2003, 97, 10.1080/0963928032000091729.
39. Larres, P.M., Radcliffe, G.W., Computer-based instruction in a professionally-accredited undergraduate tax course. Accounting Education, 9(3), 2000, 243, 10.1080/09639280010017211.
40. Lefoe, G., Olney, I., Wright, R., Herrington, A., Faculty development for new technologies: Putting mobile learning in the hands of the teachers. Herrington, J., Herrington, A., Mantei, J., Olney, I., Ferry, B., (eds.) New technologies, new pedagogies: Mobile learning in higher education, 2009, Faculty of Education, University of Wollongong, 138.
41. Legris, P., Ingham, J., Collerette, P., Why do people use information technology? A critical review of the technology acceptance model. Information & Management 40:3 (2003), 191–204, 10.1016/S0378-7206(01)00143-4.
42. Leong, R., Kavanagh, M., A work integrated learning (WIL) framework to develop graduate skills and attributes in an Australian university's accounting program. Asia-Pacific Journal of Cooperative Education 14:1 (2013), 1–14 Available at: http://www.apjce.org/files/APJCE_14_1_1_14.pdf.
43. Lewis, C.C., Fretwell, C.E., Ryan, J., Parham, J.B., Faculty use of established and emerging technologies in higher education: A unified theory of acceptance and use of technology perspective. International Journal of Higher Education, 2(2), 2013, 22, 10.5430/ijhe.v2n2p22.
44. Lin, Z.J., Xiong, X., Liu, M., Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 2005, 149, 10.1016/j.jaccedu.2005.06.003.
45. Lundin, J., Lymer, G., Holmquist, L.E., Brown, B., Integrating students' mobile technology in higher education. International Journal of Mobile Learning and Organisation 4:1 (2010), 1–14, 10.1504/IJMLO.2010.029951.
46. Marriott, N., The effectiveness of using spreadsheets to teach financial accounting. Accounting Education, 1(2), 1992, 137, 10.1080/09639289200000024.
47. Marriott, N., Selwyn, N., Marriott, P., Accounting students' use of information and communications technology in two UK universities. Paper presented at the CTI Accounting Finance & Management Conference, 1999.
48. Marshall, S., Change, technology and higher education: Are universities capable of organisational change?. Research in Learning Technology 18:3 (2010), 179–192.
49. Mayberry, J., Hargis, J., Boles, L., Dugas, A., O'Neill, D., Rivera, A., et al. Exploring teaching and learning using an iTouch mobile device. Active Learning in Higher Education 13:3 (2012), 203–217, 10.1177/1469787412452984.
50. McLoughlin, C., Lee, M., Future learning landscapes: Transforming pedagogy through social software. Innovate, 4(5), 2008 Available at: http://www.innovateonline.info/pdf/vol4_issue5/future_learning_landscapes-__transforming_pedagogy_through_social_software.pdf.
51. Mumtaz, S., Factors affecting teachers' use of information and communication technology: A review of the literature. Journal of Information Technology for Teacher Education 9:3 (2000), 319–341, 10.1080/14759390000200096.
52. NMC, NMC Horizon Report: 2014 Higher Education edition. The New Media Consortium, Austin: Texas, 2014.
53. Oliver, R., Ten more years of educational technologies in education: How far have we travelled?. Australian Educational Computing 20:1 (2005), 18–23.
54. Paver, J., Walker, D.A., Hung, W.C., Adjunct faculty characteristics that may predict intention to integrate technology into instruction. Community College Journal of Research and Practice 38:10 (2014), 859–872, 10.1080/10668926.2013.819790.
55. Prensky, M., Digital natives, digital immigrants. On the Horizon, 9(5), 2001 Available at: http://www.marcprensky.com/writing/prensky%20-%20digital%20natives,%20digital%20immigrants%20-%20part1.pdf.
56. Prensky, M., Digital natives, digital immigrants, part II. Do they really think differently?. On the Horizon, 9(6), 2001 Available at: http://www.marcprensky.com/writing/prensky%20-%20digital%20natives,%20digital%20immigrants%20-%20part2.pdf.
57. Prensky, M., How to teach with technology: Keeping both teachers and students comfortable in an era of exponential change. Emerging Technologies for Learning, Report to British Educational Communications and Technology Agency (Becta), 2, 40–46, 2007.
58. Roberts, F.D., Kelley, C.L., Medlin, B.D., Factors influencing accounting faculty members' decision to adopt technology in the classroom. College Student Journal 41:2 (2007), 423–435.
59. Rodley, C., Meeting the demands of the Net Gen. UniNews. The University of Sydney, 28 October, 37(13) http://sydney.edu.au/news/84.html?newscategoryid=8&newsstoryid=744, 2005 Accessed 12.04.16.
60. Russell, C., A systemic framework for managing e-learning adoption in campus universities: Individual strategies in context. ALT-J, Research in Learning Technology 17:1 (2009), 3–19.
61. Salleh, A., The role of computer in the enhancement of accounting education. Unpublished Dissertation (PHD (Accounting)), University of East Anglia, 2000.
62. Salmon, G., E-moderating: The key to teaching and learning online. 2004, Psychology Press.
63. Sangster, A., Computer-based instruction in accounting education. Accounting Education, 1(1), 1992, 13, 10.1080/09639289200000003.
64. Sangster, A., The integration of expert system within the accounting curriculum. Accounting Education, 4(3), 1995, 211.
65. Sangster, A., World Wide Web – What can it does for education?. Active Learning, 2(3), 1995.
66. Sangster, A., Mulligan, C., Integrating the World Wide Web into an accounting system course. Accounting Education, 6(1), 1997, 53.
67. Schneckenberg, D., Understanding the real barriers to technology-enhanced innovation in higher education. Educational Research 51:4 (2009), 411–424.
68. Schneckenberg, D., Overcoming barriers for eLearning in universities – Portfolio models for eCompetence development of faculty. British Journal of Educational Technology 41:6 (2010), 979–991.
69. Selwyn, N., The use of computer technology in university teaching and learning: A critical perspective. Journal of Computer Assisted Learning 23:2 (2007), 83–94.
70. Selwyn, N., Husen, O., The educational benefits of technological competence: An investigation of students' perceptions. Evaluation & Research in Education 23:2 (2010), 137–141.
71. Senik, R., Broad, M., Information technology skills development for accounting graduates: Intervening conditions. International Education Studies 4:2 (2011), 105–110.
72. Shapka, J.D., Ferrari, M., Computer-related attitudes and actions of teacher candidates. Computers in Human Behavior 19:3 (2003), 319–334.
73. Sorcinelli, M.D., Gray, T., Birch, A.J., Faculty development beyond instructional development. To Improve the Academy 30 (2011), 247–261.
74. Teo, T., A path analysis of pre-service teachers' attitudes to computer use: Applying and extending the Technology Acceptance Model in an educational context. Interactive Learning Environments 18:1 (2010), 65–79.
75. Teo, T., Factors influencing teachers' intention to use technology: Model development and test. Computers & Education 57:4 (2011), 2432–2440.
76. The Pathways Commission, Implementing the Recommendations of the Pathways Commission: Year Three. Annual Report http://www2.aaahq.org/AAACommons/Pathways2015Report.pdf, 2015 Accessed 12.04.16.
77. Turner, M., Kitchenham, B., Brereton, P., Charters, S., Budgen, D., Does the technology acceptance model predict actual use? A systematic literature review. Information and Software Technology 52:5 (2010), 463–479.
78. Tynan, B., Ryan, Y., Hinton, L., Lamont Mills, A., Out of hours: Final report of the project e-teaching leadership: Planning and implementing a benefits-oriented costs model for technology enhanced learning. Australian Learning & Teaching Council (ALTC), Sydney, 2012.
79. Van Dusen, G.C., The virtual campus: Technology and reform in higher education. ERIC Digest, ED412815, 1997.
80. Watty, K., Kavanagh, M., McGuigan, N., Leitch, S., Holt, D., Ngo, L., et al. Realising the potential: Assessing professional learning through the integration of ePortfolios in Australian business education. Final Report 2015. Office for Learning and Teaching, New South Wales, Australia, 2015.
81. Watty, K., McKay, J., Ngo, L., Innovative teaching, learning and assessment in accounting education: Engaging with digital technologies that enhance student learning. Final Report. CPA Australia/Deakin University, September 2014, 2014.
82. Yushau, B., Computer attitude, use, experience, software familiarity and perceived pedagogical usefulness: The case of mathematics professors. Eurasia Journal of Mathematics, Science and Technology Education 2:3 (2006), 1–17.
83. Zarei, E., Kheiri, M., Yazdgerdi, N.A., The level at which accounting professors use information technology at universities. Journal of Accounting Research 4:2 (2014), 159–174.