Research Article
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USE OF MOBILE APPLICATION IN ACCOUNTING TRAINING: A RESEARCH ON BEHAVIORAL INTENTIONS OF STUDENTS

Year 2023, Volume: 25 Issue: 2, 256 - 273, 30.06.2023

İsmail Atabay

https://doi.org/10.31460/mbdd.1170433

Abstract

The rapid change in the field of mobile technology has caused mobile applications to become important learning tools in education. However, there is still a gap in the field of mobile applications compatible with the education curriculum in higher education. The aim of this research is to determine the mobile application usage intentions of the accounting students in the higher education system according to the Unified Technology Acceptance and Use Theory-2. For this purpose, a survey was conducted with 375 students who accepted to participate in the research among the students studying accounting at schools within Balıkesir University. As a result of the research, it was determined that the mobile application usage intention compatible with the education curriculum was at a high level. In addition, facilitating conditions, performance expectation, effort expectancy, and social influence were found to be important determinants of behavioral intention.

Keywords

Accounting Education Mobile Application Behavioral Intention

References

  • Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Englewood Cliffs, NJ: Prentice- Hall.
  • Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
  • Alharbi, O., Alotebi, H., Masmali, A., & Alreshidi, N. (2017). Instructor acceptance of mobile learning in Saudi Arabia: A case study of Hail University. International Journal of Business and Management, 12(5), 27-35.
  • Birch, A., & Irvine, V. (2009). Preservice teachers’ acceptance of ICT integration in the classroom: applying the UTAUT model. Educational Media International, 46(4), 295-315.
  • Cheong, J.H., & Park, M.C. (2005). Mobile internet acceptance in Korea. Internet Research, 15(2), 125- 140.
  • Compeau, D. R., & Higgins, C. A. (1995). Computer self-efficacy: Development of a measure and initial test. MIS quarterly, Journal Article, 19(2), 189-211.
  • Curtis, L., Edwards, C., Fraser, K. L., Gudelsky, S., Holmquist, J., Thornton, K., & Sweetser, K.D. (2010). Adoption of social media for public relations by nonprofit organizations. Public Relations Review, 36(1), 90-92.
  • Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
  • Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22(14), 1111-1132.
  • Fishbein, M., and I. Ajzen. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Boston: Addison-Wesley.
  • Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: algebra and statistics. Journal of Marketing Research, 382-388.
  • Gaskin, J. (2018). Confirmatory factor analysis. Gaskination's StatWiki, http://statwiki.gaskination.com, (Erişim Tarihi: 10.08.2022)
  • Ghalandari, K. (2012). The effect of performance expectancy, effort expectancy, social influence and facilitating conditions on acceptance of e-banking services in Iran: The moderating role of age and gender. Middle-East Journal of Scientific Research, 12(6), 801-807.
  • Gürbüz, S., & Şahin, F. (2018). Sosyal Bilimlerde Araştırma Yöntemleri (5. Baskı). Ankara: Seçkin Yayıncılık.
  • Hair, J., Black, W., Babin, B., & Anderson, R. (2010). Multivariate data analysis (7. Baskı). Pearson. Johnson, L., Adams, S., & Cummins, M. (2012). The NMC Horizon Report: 2012 Higher Education Edition. Austin, TX: The New Media Consortium.
  • Kavanagh, M. H., & Drennan, L. (2008), “What Skills And Attributes Does An Accounting Graduate Need? Evidence From Student Perceptions And Employer Expectations”, Accounting & Finance, 48(2), 279-300.
  • Marchewka, J. T., & Kostiwa, K. (2007). An application of the UTAUT model for understanding student perceptions using course management software. Communications of the IIMA, 7(2), 93-104.
  • Mujalli, A., Khan, T., & Almgrashi, A. (2022). University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study. Sustainability, 14(4), 2360. https://doi.org/10.3390/su14042360
  • Oliver, R. L., & Swan, J. E. (1989). Consumer perceptions of interpersonal equity and satisfaction in transactions: a field survey approach. Journal of Marketing, 53(2), 21-35.
  • Rahi, S., Ghani, M., Alnaser, F.M., & Ngah, A.H. (2018). Investigating the role of unified theory of acceptance and use of technology (UTAUT) in internet banking adoption context. Management Science Letters, 8(3), 173-186.
  • Rogers, E. M. (1995). Diffusion of innovations. New York: The Free Press, USA.
  • Rosman, P . (2008). M-Learning-As a paradigm of new forms in education. Economics and Management, 1, 119-125.
  • Shana, Z., & Abulibdeh, E.S. (2017). Cloud Computing Issues for Higher Education: Theory of Acceptance Model. International Journal of Emerging Technologies in Learning (IJET), 12(11), 168-184. https://doi.org/10.3991/ijet.v12i11.7473
  • Shroff, R. H., & Keyes, C. J. (2017). A proposed framework to understand the intrinsic motivation factors on university students’ behavioral intention to use a mobile application for learning. Journal of Information Technology Education. Research, 16, 143-168.
  • Statista.com; https://www.statista.com/statistics/748053/worldwide-top-countries-smartphone-users, (Erişim Tarihi: 03.08.2022).
  • Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User Acceptance of Information technology: Toward a Unified View. MIS Quarterly, 27(3), 425-478.
  • Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending The Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157-178.
  • Yıldız, Y. (2020). Ortaokul öğrencilerinin matematik öğreniminde mobil öğrenme kabullerinin incelenmesi. (Tez numarası. 653849) [Yüksek Lisans Tezi, Balıkesir Üniversitesi Fen Bilimleri Enstitüsü]. YÖK Ulusal Tez Merkezi.

MUHASEBE EĞİTİMİNDE MOBİL UYGULAMA KULLANIMI: ÖĞRENCİLERİN DAVRANIŞSAL NİYETLERİ ÜZERİNE BİR ARAŞTIRMA

Year 2023, Volume: 25 Issue: 2, 256 - 273, 30.06.2023

İsmail Atabay

https://doi.org/10.31460/mbdd.1170433

Abstract

Mobil teknoloji alanında yaşanan hızlı değişim, mobil uygulamaların eğitim-öğretimde önemli öğrenme araçları haline gelmesine neden olmuştur. Ancak yükseköğretimde eğitim müfredatına uyumlu mobil uygulamalar konusunda halen boşluk bulunmaktadır. Bu araştırmanın amacı yükseköğretim sisteminde muhasebe öğrencilerinin eğitim müfredatına uyumlu mobil uygulama kullanım niyetlerini Birleştirilmiş Teknoloji Kabul ve Kullanım Teorisi-2’ne göre belirlemektir. Bu amaçla Balıkesir Üniversitesi bünyesindeki okullarda muhasebe eğitimi alan öğrencilerden araştırmaya katılmayı kabul eden 375 öğrenci ile bir anket yapılmıştır. Araştırma sonucunda eğitim müfredatına uyumlu mobil uygulama kullanım niyetinin yüksek düzeyde olduğu belirlenmiştir. Ayrıca kolaylaştırıcı koşullar, performans beklentisi, çaba beklentisi ile sosyal etkinin davranışsal niyetin önemli belirleyicileri oldukları tespit edilmiştir.

Keywords

Muhasebe Eğitimi Mobil Uygulama Davranışsal Niyet

Supporting Institution

Bulunmamaktadır

References

  • Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Englewood Cliffs, NJ: Prentice- Hall.
  • Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
  • Alharbi, O., Alotebi, H., Masmali, A., & Alreshidi, N. (2017). Instructor acceptance of mobile learning in Saudi Arabia: A case study of Hail University. International Journal of Business and Management, 12(5), 27-35.
  • Birch, A., & Irvine, V. (2009). Preservice teachers’ acceptance of ICT integration in the classroom: applying the UTAUT model. Educational Media International, 46(4), 295-315.
  • Cheong, J.H., & Park, M.C. (2005). Mobile internet acceptance in Korea. Internet Research, 15(2), 125- 140.
  • Compeau, D. R., & Higgins, C. A. (1995). Computer self-efficacy: Development of a measure and initial test. MIS quarterly, Journal Article, 19(2), 189-211.
  • Curtis, L., Edwards, C., Fraser, K. L., Gudelsky, S., Holmquist, J., Thornton, K., & Sweetser, K.D. (2010). Adoption of social media for public relations by nonprofit organizations. Public Relations Review, 36(1), 90-92.
  • Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
  • Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22(14), 1111-1132.
  • Fishbein, M., and I. Ajzen. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Boston: Addison-Wesley.
  • Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: algebra and statistics. Journal of Marketing Research, 382-388.
  • Gaskin, J. (2018). Confirmatory factor analysis. Gaskination's StatWiki, http://statwiki.gaskination.com, (Erişim Tarihi: 10.08.2022)
  • Ghalandari, K. (2012). The effect of performance expectancy, effort expectancy, social influence and facilitating conditions on acceptance of e-banking services in Iran: The moderating role of age and gender. Middle-East Journal of Scientific Research, 12(6), 801-807.
  • Gürbüz, S., & Şahin, F. (2018). Sosyal Bilimlerde Araştırma Yöntemleri (5. Baskı). Ankara: Seçkin Yayıncılık.
  • Hair, J., Black, W., Babin, B., & Anderson, R. (2010). Multivariate data analysis (7. Baskı). Pearson. Johnson, L., Adams, S., & Cummins, M. (2012). The NMC Horizon Report: 2012 Higher Education Edition. Austin, TX: The New Media Consortium.
  • Kavanagh, M. H., & Drennan, L. (2008), “What Skills And Attributes Does An Accounting Graduate Need? Evidence From Student Perceptions And Employer Expectations”, Accounting & Finance, 48(2), 279-300.
  • Marchewka, J. T., & Kostiwa, K. (2007). An application of the UTAUT model for understanding student perceptions using course management software. Communications of the IIMA, 7(2), 93-104.
  • Mujalli, A., Khan, T., & Almgrashi, A. (2022). University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study. Sustainability, 14(4), 2360. https://doi.org/10.3390/su14042360
  • Oliver, R. L., & Swan, J. E. (1989). Consumer perceptions of interpersonal equity and satisfaction in transactions: a field survey approach. Journal of Marketing, 53(2), 21-35.
  • Rahi, S., Ghani, M., Alnaser, F.M., & Ngah, A.H. (2018). Investigating the role of unified theory of acceptance and use of technology (UTAUT) in internet banking adoption context. Management Science Letters, 8(3), 173-186.
  • Rogers, E. M. (1995). Diffusion of innovations. New York: The Free Press, USA.
  • Rosman, P . (2008). M-Learning-As a paradigm of new forms in education. Economics and Management, 1, 119-125.
  • Shana, Z., & Abulibdeh, E.S. (2017). Cloud Computing Issues for Higher Education: Theory of Acceptance Model. International Journal of Emerging Technologies in Learning (IJET), 12(11), 168-184. https://doi.org/10.3991/ijet.v12i11.7473
  • Shroff, R. H., & Keyes, C. J. (2017). A proposed framework to understand the intrinsic motivation factors on university students’ behavioral intention to use a mobile application for learning. Journal of Information Technology Education. Research, 16, 143-168.
  • Statista.com; https://www.statista.com/statistics/748053/worldwide-top-countries-smartphone-users, (Erişim Tarihi: 03.08.2022).
  • Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User Acceptance of Information technology: Toward a Unified View. MIS Quarterly, 27(3), 425-478.
  • Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending The Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157-178.
  • Yıldız, Y. (2020). Ortaokul öğrencilerinin matematik öğreniminde mobil öğrenme kabullerinin incelenmesi. (Tez numarası. 653849) [Yüksek Lisans Tezi, Balıkesir Üniversitesi Fen Bilimleri Enstitüsü]. YÖK Ulusal Tez Merkezi.
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

İsmail Atabay 0000-0001-8979-5548

Submission Date September 3, 2022
Early Pub Date June 27, 2023
Publication Date June 30, 2023
Published in Issue Year 2023 Volume: 25 Issue: 2

Cite

APA Atabay, İ. (2023). MUHASEBE EĞİTİMİNDE MOBİL UYGULAMA KULLANIMI: ÖĞRENCİLERİN DAVRANIŞSAL NİYETLERİ ÜZERİNE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 25(2), 256-273. https://doi.org/10.31460/mbdd.1170433

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