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

Öz

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.

Anahtar Kelimeler

• Accounting Education
• Mobile Application
• Behavioral Intention

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

Öz

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.

Anahtar Kelimeler

• Muhasebe Eğitimi
• Mobil Uygulama
• Davranışsal Niyet

Kaynakça

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