Student Acceptance of the Use of Spreadsheet-Based Accounting Applications

DOI

10.2991/icastss-19.2019.19How to use a DOI?

Keywords

applications, accounting, spreadsheets, tam

Abstract

Acceptance of new computer technology needs to be evaluated by applying the technology directly. The purpose of the study was to analyze the student acceptance level of the use of spreadsheet-based accounting application for basic accounting practice learning. The research model used is evaluative research using the Technology Acceptance Model (TAM). The types of data used are quantitative data and qualitative data. Quantitative data consisted of the ability of students to use spreadsheet applications and student perceptions of acceptance of the use of a spreadsheet-based accounting application for basic accounting practice learning. Qualitative data consisted of user suggestions about the spreadsheet-based accounting applications for basic accounting practice learning. Qualitative data were analyzed by descriptive qualitative analysis techniques, while quantitative data were analyzed using quantitative analysis techniques. The quantitative analysis technique used is percentage analysis, which is by comparing the number of one item answers with the number of one item ideal answers. The conclusions have determined by comparing assessment percentages with an assessment percentages scale. The results of the study indicate that 83 percent of students who learn basics accounting practice are capable of using spreadsheet applications and 17 percent very capable of using preadsheet applications. The students who have the ability using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The students who have experience using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The spreadsheet-based accounting application could be accepted by 80.46 percent of students and highly accepted by 19.54 percent of students.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Made Ariana
AU  - I Made Sura Ambara Jaya
AU  - I Dewa Made Mahayana
PY  - 2019/10
DA  - 2019/10
TI  - Student Acceptance of the Use of Spreadsheet-Based Accounting Applications
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 317
EP  - 321
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.19
DO  - 10.2991/icastss-19.2019.19
ID  - Ariana2019/10
ER  -