Knowledge and Acceptance and Use of Technology in Accounting Students

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The aim of this study is to examine student acceptance of accounting programs in this field using the Technology Acceptance Model (TAM)[1]. This study examines students' behavior using the observed ease of use, observed usability and system usage variables. The sample of this study includes 318 accounting students who use accounting programs in the State and Foundation universities in Istanbul, in their second and fourth years. The data collection method was done in a questionnaire taken from students. Reliability is one of the most important features of measurement tools designed to measure variables or latent structures. Without a reliable tool, research results cannot be relied on sufficiently, and if the research is repeated, the results may differ significantly from the initial stage. While reliability is not a sufficient condition for trust and confidence in the results of a measuring instrument, it is a necessary condition. For the use of information technology (4 items) and three components of dependent variables (qualitative characteristics of accounting information); Comparability of accounting quality information (3 items), reliability of accounting quality information (6 items), and reliability of accounting quality information (3 items) were set as a five-point Liquid scale (very high, high, somewhat low) and very little). Forensic (expert opinion) and face validity were used to evaluate the validity of the questionnaires. Since the Cronbach alpha coefficient obtained for the research variables was higher than 0.7, it showed the internal consistency of the items and confirmed the reliability of the questionnaires. Data analysis was performed by using inference test (two-way regression) using IBM SPSS software. The results showed; According to the standardized regression coefficient, the increase in the use of information technology per unit, the comparability of accounting information 56%, The reliability of accounting information24% and the relevance of accounting information%20 are increasing.


[1] The technology acceptance model (TAM)


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How to Cite
FARSHAD GANJİ. (2021). Knowledge and Acceptance and Use of Technology in Accounting Students. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(13), 7466–7479.
Research Articles