The spread of ICT innovation in accounting education

This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student perspective is usually considered fairly difficult. Following the pilot of the module, student responses were collected via questionnaire in order to evaluate their perceptions regarding the WEBLEARN module. Diffusion of innovations theory was utilized as a framework for assessing student responses and to guide further development of modules in other topics within the accounting unit. The results proved to be significant in relation to all four independent variables: relative advantage, compatibility, ease of use, and result demonstrability. The combination of quantitative and qualitative findings indicates that the majority of students formed favourable perceptions regarding the relative advantage, compatibility, and ease of using the module, which further translated into positive intentions regarding prospective use of the module as a learning resource.