A PROJECT MATERIAL ON THE ROLES OF INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TEACHING OF ACCOUNTING IN PUBLIC TERTIARY INSTITUTIONS
Background of the Study
Information and communication technology (ICT) is a programme that has changes many aspect of the way people manage information and communication. If ICTis to be compared with such fields as medicine, tourism, business, law, banking and architecture during the past two or three decades, its
note has been enormous. The way these fields operate before is different from the ways they operate at present. As pointed out by Kennedy and MC Naught (1999) that when one looks at education there seems to have been less influence and change than other fields have experienced. A number of people have attempted to explore this lack of activity and influence, these include Solowayand Prior (1996) and Collins(2002).
Soloway and Prior (1996) believed that there have been a number of factors impeding the wholesales uptake of information and communication technology in education, most especially accounting education these have include such factors as funding to support the purchase of the technology, lack of training among established teaching practioners,lack of motivation and the need among teachers to adopt information as a teaching tools. Oliver and short (1997) stated that in recent times, factors have emerge which have strengthened and encourage moves to adoptICT in classrooms and learning settings. These have included a growing need to explore efficiencies in terms of program delivery, the opportunities for flexible delivery provided by information and communication technology system and the growing use of internet and www as tools for information access and communication have witnessed growth in recent time (Oliver and Towers, 1999).
A popular theory and explanation of the contemporary changes explains that they are in the midst of third major revolution in human civilization that is a third wave. At first, there was agricultural revolution, then industrial revolution and now technological revolution. Information and communication technology (ICT) has become common entities in all aspects of life, for the past twenty years, the use of ICT has fundamentally changed the practices and procedures of nearly all forms of endeavor in the area of business and the way government activities are carried out. In the area of education, Starr (2008) averred that information and communication (ICT) has begun to have a presence but the impact has not been as extensive as in other fields. Education is a socially oriented activity and quality education has traditionally been associated with teachers. The use of information and communication technology in education leads to more students centered learning settings and often this creates some tension for some teachers and students, but with the world moving rapidly into digital media and information, the roles of information and communication technology (ICT) in accounting education is becoming more and more important and this importance will continue to grow a develop in the 21st century.
For a number of years now, a number of work on the integration of information and communication technology as a teaching material in tertiary institutions seems to have established a more or less explicit relationship between restoring ICT into interactive environment and it’s application. ICT has a revolutionary role on the accounting methodology globally however, this revolution is not spread at the moment hence the need to appraise it’s role in schools.
Conventional teaching has emphasized content for many years, courses have been written around textbooks, teachers have taught through lectures and presentations inter-spread with tutorials and learning activities designed to consolidate and rehearse the content, contemporary setting are now favouring curriculum that promotes competency and performance. Curriculums are starting to emphasize capabilities and to be concerned more with “How the information will be used than with what the information is”.
These factors and many others are bringing strong forces to bear on the adoption of ICTs in accounting education and contemporary trends to suggest they will soon see large scale changes in the way education is planned and delivered as a result of the opportunities of information and communication technology (ICT). This study endeavored to examine the roles of ICT in the teaching of accounting, with reference to tertiary institutions in Ekiti State.
Statement of the Problem
Kennedy and Naught (1999) observed that when one looks at education, there seems to have been less influence and change which other fields have experienced with use of ICT. According to him, there is lack of activities and influence.
Findings that were supported by the result of studies of Soloway and Prior (1996), Collins (2002), Star (2001) and Oliver and Short (1997) stated the problems of factors impeding information and communication technology in the teaching of accounting which include lack of training among established teaching practitioners lack of motivation and lack of funding o support the purchase of the technology. Information technology is the processing and distribution of data using computer hardware and software, telecommunication and digital electronics (Encarta, 2008). Consequently the problems addressed in this study relates to:
- Availability of ICT gadgets in the teaching of accounting in the institution studied.
- The literacy of personnel responsible for the teaching of accounting relative to ICT.
- Usage of ICT in the teaching of accounting in the institution selected
- Students’ perception of their gains with the use of ICT in the teaching of accounting.
- Lecturers perception of gains or otherwise of the use of ICT in the teaching of accounting.
- Students and lecturers submissions relative to problems associated with the use of ICT in the teaching of accounting.
Purpose of the Study
This research examines the roles of information and communication technology (ICT) in the teaching of Accounting in public tertiary institutions in Ekiti State.
The objective of this is:
- To ascertain the problem that teacher usually encountered in the use of information and communication technology.
- To appraise students’ perceptive of their gains with the use of ICT in the teaching of Accounting.
- To determine the availability of ICT gadgets in the teaching of Accounting in higher institutions.
- To examine ICT as a powerful agent of educational practices to which have become accustomed.
- To ascertain the literacy of personnel responsible for the teaching of accounting in relation to ICT.
- To proffer solutions to the problems of ICT in the teaching and learning of accounting.
Significance of the Study
This study explains the roles and importance of information and communication technology in public tertiary institution in Ekiti State. The effectiveness in the use of information and communication technology will provide support for customized educational programme to meet the needs of individual leaners.
Effectiveness of information and communication technology will develop ability to reason formerly, solve problem, communicate effectively, negotiate outcome, manage time, project management and collaboration and team work.
Students, teachers and schools or institutions will find the outcome of this study useful in their planning and other school activities.
Moreover, the outcome of this study will in no small measure to increase the speed and accuracy of accounting studies in their day to day learning and also help the lecturers to realize the importance of ICT in teaching of accounting.
This study is also a contribution to the field of knowledge researchers in the area of accounting education and information and communication technology will find it useful in their research.
Delimitations of the Study
The study focuses mainly on the roles of information and communication technology (ICT) in the teaching of accounting in public tertiary institution in Ekiti State, it centers on its effect on students’ performance mentally and psychologically.
The study is also restricted to:
- Students of accounting department in tertiary institutions
- Public tertiary institutions in Ekiti State.
The following research questions were raised for the study
- What are the problems that teachers usually encounter in the use of information and communication technology?
- What are students’ perceptions of their gains with the use of ICT in the teaching of accounting?
- How available are the ICT gadgets in the process of teaching accounting in tertiary institution?
- What are the goals of ICT in achieving educational practices to which they are accustomed?
- How capable are the personnel responsible for teaching accounting in relation to ICT?
- What are the possible solutions to the problems of ICT in the teaching and learning of accounting?
Definition of terms
Information and communication technology: The scientific method of storing and processing information and corresponding, sharing, exchanging and sending such information from one place to another.
Information: Facts or knowledge provided or learned
Communication: The means of sending information.
Technology: The application of scientific knowledge for practical purposes.
Civilization: Advance stage of social development.
Accounting: Entails capturing financial activities, summarise and interpret them for it various users.