Perceived attitude towards a database software for designing an accounting information system: Analyzing the self efficacy factors among accounting students Zaini Zainol International Islamic University Malaysia
[email protected] Sherliza Puat Nelson International Islamic University Malaysia
[email protected]
Abstract: Programming based subjects are perceived by many students as one of the most difficult subjects. Academically, the accounting students are trained to do accounting. Hence, designing a database is something not within their radar. The study tried to seek some explanation on why this perception surfaced. Therefore, the aim of this research is to investigate accounting students’ self-efficacy factors and its relationship with attitude and satisfaction of using Microsoft Access TM database programming software. The sample consists of accounting students enrolled in analysis and design of accounting information systems (ADAIS) course, during the semester. The students are required to develop an accounting database for one of four organisations namely budget hotel, clinic, private school, and restaurant, for their assignments. Consequently, the students were given this questionnaire on self efficacy to be answered. Six factors are examined namely gender, internet skills, skills of using Microsoft office application, prior working experience, ownership of computer and perceived future role as an accountant in accounting information system environment. Findings revealed mixed results and are discussed further in the paper. The findings contributed to the existing self efficacy literature and are useful for future enhancement of accounting information system syllabus.
Keywords:
Microsoft Access, accounting, information systems, self-efficacy
programming,
accounting
1.0 INTRODUCTION Among many courses in the undergraduate for accounting, accounting information systems (AIS) is often perceived as the most difficult subject even by some accounting lecturers (Hall, 2010). As difficult as it sounds, combining accounting and technology makes the subject less attractive to accounting students themselves. Since accounting students are taught to do accounts, learning to develop an accounting database is cumbersome to them. Towards the end, most students prefer to become users than as AIS designers. Realistically, all courses are not equally valued by students (Fogarty, 2010). Students have little choice not to take AIS since the subject is one of the required courses in order to graduate with this accounting degree course. Among the AIS’s syllabus, database knowledge is one of the vital contents. Reviewing four main books on AIS found that this area is a ‘must knowledge’ for accounting students especially at the advance stage of their studies. They are required to design a prototype accounting database in order for them to have hands on experience with database software. There are a few database software that could be chosen to design an accounting database, such as Java programming, mySQL, C++, Fortran and Microsoft Access TM. For example, Gelinnas and Dull (2010) used Microsoft Access TM for discussion on database chapters in their textbook. Subsequently, the study reviewed former students’ performance based on project completed, examinations, assignment and some interviews, and concluded that students are dispersed into those who have sound AIS knowledge and performed well in the subject, students who were otherwise, and students who have lack of interest on AIS subject matter. Consequently, motivates us to investigate the contributing factors to these issues. In light of this, we try to examine students’ self efficacy factors and its relationship with attitude and satisfaction of using a database programming software.
1.1 THE AIM OF RESEARCH
Prior studies in self-efficacy had focused on selected majoring students at the institution of higher education such as engineering and computer’s students (Askar and Davenport, 2009; Ramalingam et al., 2004; Ramalingam and Wiedenbeck, 1998), education’s students (Isman and Celiki, 2009), business’ students (He and Freeman, 2010; Havelka, 2003) and nursing’s students (McCoy, 2010). The focus for this research is the accounting students. Why we focus on accounting students? Accounting by definition is the process of identifying, classifying, measuring in financial term and reporting economic events to users. The whole process will be a lengthy process if it is carried out by manual process. With the use of accounting system, this process can be reduced. The importance of dependable systems to accounting is truly crucial. Therefore, future accountants need to know and have adequate understanding on the design of an accounting system. This is supported by Romney and Steibart (2011), where students are expected to major into three roles: •
As a user of accounting information systems. The students are expected to have little understanding of how AIS is designed.
•
As system designer of accounting information systems. The students are expecting to play a significant role in designing AIS.
•
As auditor of accounting information systems.
Therefore, the aim of this research is to investigate the accounting students’ self-efficacy factors and its relationship with their attitude and satisfaction of using Microsoft AccessTM database programming software. The findings are useful for future AIS curriculum enhancement.
In order to have clear direction of the research, we formulated three research questions where the research aims to accomplish. These research questions are shown below: 1. Did gender, working experience and ownership computer influence accounting students perception towards Microsoft Access Database Programming software? 2. Did respondents’ skill on internet usage and Microsoft office application influence their satisfaction on Microsoft Access Database Programming software? 3. Did respondents’ future role as designer, business analyst, AIS auditor and user find the functionalities of Microsoft Access Database Programming software adequate for database assignment?
2.0 LITERATURE REVIEW AND HYPHOTHESES DEVELOPMENT Self-efficacy theory was introduced by Albert Bandura in 1982. Since then, the theory has been applied by many researchers not only in humanity discipline but also in other areas such as in educational (Askar and Davenport, 2009; Isman and Celiki, 2009), and technology (McCoy, 2010). Among others, in this theory, Bandura (1997, p37) stated that: “different people with similar skills or the same person under different circumstances, may perform poorly, adequately, or extraordinarily depending on fluctuations in their beliefs of personal efficacy.” This theory also acknowledged that humans have different capabilities. Therefore it requires a lot of time, resources and effort to master every real of human activity (Bandura, 1997). In the context of education, especially programming subject, self-efficacy theory was utilised by Ramalingam and Wiedenbeck (1998) to gauge students’ perception on computer programming skills namely C++ language. They found self-efficacy of male and female students did not differ substantially. This could be due to the fact that the selected female students had good mathematical understanding and performed above average in terms of computer skills.
2.1 Gender & Self-Efficacy Gender characteristics towards ICT had drawn many studies, whether in the working place, in education environment, or social life. Generally, when involving technology, men were perceived as more technically oriented than women (Havelka, 2003). Prior literature shows that women had more negative attitude towards ICT than men (Broos, 2005). However, King et al. (2002) in their research found that there is no difference between women and men with
regards to ICT. Therefore, to supplement this finding, we establish a hypothesis to test the difference between male and female on database software adoption especially from accounting students’ perspective. H1: There is a significant difference between male and female accounting students’ perception towards Microsoft Access database programming software.
2.2 Computer Ownership & Self-Efficacy
ICT products, similar to computers become a popular item among people, young and old. Over the years, computer manufacturers aggressively produce cheaper, attractive and lighter computers especially for untapped market such as in the developing countries like India. With the abundance software ranging from educational to social, the use and ownership of computers keep increasing. Macleod et al. (2002) found the margin of ownership between male and female has reduced in time. Whilst, Isman and Cekili (2009) noted that there is a significant difference between computer’s ownership, with confidence of installing software into the computer and internet usage. With more brands of computers coming from non traditional manufacturer countries, like China and Taiwan, the competition is becoming intense, subsequently reducing the selling cost. For those who do not own computer, they can still gain access to the computers at various outlets such as cybercafes, community's offices and libraries that provide free or minimal charge on the services. Hence, the following hypothesis is conjectured: H2: There is no significant difference between those who own computer and do not computer on perception towards Microsoft Access database programming software. 2.3 Experience & Self Efficacy
Working experience is considered as knowledge gained at workplace. In today’s organization working environment, ICT is being used extensively. Without ICT equipments such as computers, the companies will not be able to process their daily transactions efficiently. Working with computers at the workplace eventually creates a situation where employees and computers work hand in hand. For accounting students in the sample, they are required to attend an industrial attachment for 6 months during their 3rd year. Throughout this period, students are perceived to be exposed heavily with computers and their engagements with the computer are closely related. However, since this AIS course may be taken by students who have completed this industrial attachment or practical training and students who are yet to go for practical training. Hence, two groups of students potentially have difference attitude towards database programming. We establish the following hypothesis to test these two groups. H3: There is a significant difference between those who had undergone practical training and those who have not, on their perceptions towards Microsoft Access database programming software.
2.4 ICT Knowledgeable & Self-Efficacy
Currently, the exposure on ICT could be seen as early as in the preschool. The Internet revolution has made access to so called “social media” become easily, affordable and
convenient. With this early exposure on ICT, some students are better at using the ICT. They already know computers before they came to university (Bradlow et al., 2002). In relation to this, Isman and Celiki (2009) noted that students with different computer skills show different self-efficacy levels. We perceive that the Internet as social media for general users such as to socialize, browsing games and entertainment features. Whereas knowledge in Microsoft application, are utilised more by users who are more educated and serious in their job. Therefore, we extend this finding to accounting students where we test the following two hypotheses. H4: There is a significant difference between students with different skills in Internet usage towards their satisfaction on Microsoft Access database programming software utilization. H5: There is a significant difference between students with different skills in Microsoft office application towards their satisfaction on Microsoft Access database programming software utilization.
2.5 Predicting Future Role & Self Efficacy
Interest is self-motivation and could lead human being to be what they want to be. Interest is also considered as one of the factors students posed higher levels of self-efficacy toward computer (Havelka, 2003). Without interest, they will show lackadaisical attitude such as less attention given in the class, less time spend for subject and less effort to master the subject. If they have an interest, they will put much effort to master the subject even the subject is perceived as difficult subject. The outcome will be fantastic. They would be able to come out with a good project. With this argument, we test the accounting student’s future role as a proxy variable for interest since the subject is compulsory for all accounting students. We predicted that since the students are in accounting programme, they will choose to be a designer as the last choice, and the Microsoft access is perceived as the least functionalities for those who want to be a designer of AIS. H6: Perceived role as a designer has lowest scored on level of agreement on functionalities of Microsoft Access database programming software as compared to a role as a business analyst, a normal user and an auditor.
In summary, the variables that we used in our survey as proxies for self-efficacy were presented in Table 1 and the research model was figure 1.
Table 1: Self-efficacy variables tested and its sources
Code SEF1 SEF2
Self-efficacy variable Owning computer Gender
SEF3 SEF4 SEF5
Working Experience ICT Skills Future Role (interest)
Source from previous literature McCoy (2010); Isman and Celiki (2010) McCoy (2010); Isman and Celiki (2010); Havelka (2003); Askar and Davenport (2009) Havelka (2003); Askar and Davenport (2009) McCoy (2010); Askar and Davenport (2009) Havelka (2003)
SEF1: Owning computer
H1
SEF2: Gender H2 SEF3: Working experience
H3
SEF4: ICT skill
H4
SEF5: Interest (Future role)
H5
Perception towards Microsoft Access TM Database programming software
Figure 1: Research Model 3.0 RESEARCH METHOD We designed a project for accounting students enrolled in a course code ACC4710 Analysis and Design of Accounting Information Systems (ADAIS). One of the objectives of the course is to understand the importance of well-designed database management systems to the effective support of decision making in organizations. To achieve this objective, we ask students to design an AIS database for any one of these types of organizations namely clinic, budget hotel, travel agency, school and restaurant. Prior to the exercise, we taught them on how to use Microsoft AccessTM. Students were given one week lesson or 6 hours on Microsoft Access’s functions. Microsoft AccessTM version 2007 is used for the study because it is found to be more friendly as compared to the year 2000’s version. 4.0 DATA ANALYSIS A survey instrument was used to collect data to test the hypotheses. A total of 88 questionnaires were delivered to these accounting students registered with ACC 4710 Analysis and Design of Accounting Information Systems course. Eventually, 74 replied and found to be usable for data analysis. There were 59 females and 15 males. The females out numbered their male counterpart and was consistent with the trend of gender enrolment in higher institutions in Malaysia (average ratio is 60% females and 40% males).
In terms of respondents’ ownership of computer, almost 100% of them have computers. Only three respondents are without computers. Hence suggesting that, in todays society of the digital environment, having a computer is a must whether for office use or social need likes browsing Internet, social blogs, social networking, games, or online shopping. For students, obviously computer would tremendously assist them in their everyday life as students, such as preparing assignments, or online learning. We also asked respondents about whether they have performed their practical training not, it is found that 59 students had performed practical training and whilst the remainder 15 are otherwise.
4.1 Gender and Perception towards Microsoft Access Database Programming software
An independent t-test was carried out to find differences between gender. The result is tabulated in Table 2 below.
Table 2 : Comparison of mean between gender
Gender
N
av Male eM
Female
Mean
Std. Deviation
Std. Error Mean
15
4.0333
.73719
.19034
58
3.8836
.78670
.10330
Levene’s test for equality of variances showed that there was no significant difference (p=.762 > 0.05) in the variance of attitude scores between male and female accounting students. There exists adequate evidence that there was no significant difference in the mean score of male and female students. Thus, hypothesis 1 was rejected. Male students scored (mean=4.033) slightly higher than female (mean=3.844).
4.2 Computer Ownership and Self-Efficacy
Our findings revealed that only three students did not own a computer or 4.05 percent. This showed that in today's learning environment, computer plays an important role in assisting students in their daily life. Levene’s test for equality of variances showed that there was no significant difference (p=.718 > 0.05) in the variance of attitude scores between those who have a computer and those who have no computer among accounting students. There exists adequate evidence that there was no significant difference in the mean score of them. Thus, hypothesis 2 was not supported. Those who posses computer scored (n=70, mean=3.918) slightly higher than those who did not posses computer (n=3, mean=3.833).
4.3 Experience & Self Efficacy
Levene’s test for equality of variances showed that there was no significant difference (p=.635 > 0.05) in the variance of attitude scores between those who had taken their practical trainings and those who did not. There is enough evidence to show that, that there was no significant difference in the mean score of them, thus hypothesis 3 was rejected. However,
those who had done practical training scored (n=58, mean=3.944) slightly higher than those who did not do practical training yet (n=15, mean=3.800).
4.4 ICT Knowledgeable & Self-Efficacy
We collected data about their ICT skills. On their skills of using the Internet, overall most of them (54%) are skilled at using the Internet with 46% indicated they are very good users. This suggests that, since the course is offered to the final year or second semester of year 3 of studies, students are already highly exposed on using the Internet. Comparing the two means, there is no significant difference (good Internet skill, n=40; mean=3.6167, very good Internet skill, n=33; mean=3.7576, a difference of 0.1409). Levene’s test for equality of variances showed that there was no significant difference (p=.391 > 0.05) in the variance between students with different skills in Internet usage, towards their satisfaction on Microsoft Access database programming software utilization. Therefore, there is enough evidence to reject hypotheses 4; that there is no significant difference in the mean score between good Internet and very good Internet users. For more serious knowledge skills, we obtained their knowledge skill on using Microsoft office application. Based on feedback, 23 students (31%) have very good skill and 59 students (69%) were in the good category. Our findings showed that there is a positive relationship among users of ICT tools, and ability to utilise the rest of the ICT tools. Rather than focusing in just one tools or application. They are able to comprehend all tools, either social application (internet) or work application (Microsoft office application). 4.5 Predicting Future Role & Self Efficacy
Based on feedback gathered, majority of the students perceived their most preferred future role (first choice) as users of AIS (42.8%). This means that they preferred to work with a company with the existing computerized system. Secondly, role as auditor in an AIS environment (30.2%) where they evaluate financial information system utilise by the clients. These two roles were highly devoted to the basic role of accountants. For a more technical roles, namely business analyst, only 9.5% are interested and 11% interested to be a designer of AIS. Table 3 and figure 2 presented the details.
Table 3: 1st Choice of Future Preferred Role
Description
1st Choice of Preferred Role Designer
Number of students Percentage
Business Analyst
Auditor
Total User
11
6
19
27
63
17.5%
9.5%
30.2%
42.8%
100%
No. of students
30 25 20 15 10 5 0 User
Business Analyst System Auditor
AIS Designer
Figure 2: Interest (future role in AIS)
Table 4: Differences between interest
Interest (Future Role in AIS)
N
Average Mean on MA’s functionalities
Mean on MA suitability for the project
Designer
11
3.468
3.273
User
27
3.603
3.741
Business Analyst
6
4.191
3.833
AIS Auditor
19
3.782
3.684
Based on table 4 presented above, the highest average mean was a business analyst (n=6, mean=4.191) and the lowest was designer (n=11, mean=3.468). This showed that since most of the database project required students to produce the conceptual model of their intended system, they felt Microsoft Access's functionalities were adequate as compared to those who wanted to be designer, Microsoft Access was marginally inadequate. They probably required more complex database software to improve their knowledge in database programming. This was also supported by the lowest mean scored of 3.273 for Microsoft Access suitability with the database project. Based on the above evidence, we could conclude that the final hypothesis (H6) was supported.
5.0 CONCLUSION AND IMPLICATIONS The objective of the study is to investigate factors that influence the usage of Microsoft Access as database software for accounting course in a university. Findings show that only one hypothesis was supported, i.e. there is no difference in computer ownership on their perceptions towards Microsoft Access database software. The other four hypotheses were not supported. However, it is found that students who perceived to be Business Analyst in the future, Microsoft Access functionalities were an adequate database, as compared to students who chose Software Designer as their future role, who perceived otherwise. Conclusively,
there is no difference between genders, working experience and ICT knowledge, on perceptions toward Microsoft Access database software in designing accounting information system.
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