Academic journal article Business Education & Accreditation

The Effectiveness of Mobile Based Learning Technology versus Face-to-Face Learning of Accounting Information Systems

Academic journal article Business Education & Accreditation

The Effectiveness of Mobile Based Learning Technology versus Face-to-Face Learning of Accounting Information Systems

Article excerpt

ABSTRACT

The fast developments of information and communication technology (ICT) today not only have an impact on the world of industry, but also in the world of education. In the world of education, the useage of ICT is expected to improve the performance, especially the performances of students with regard to their academic matters. The need to improve the quality of accounting graduates who have personal skills has long been a concern of accounting education. This study aims, first to provide empirical evidence that mobile learning will improve student performance not only in technical skills but also in personal skills. Second, to prove and test the effectiveness of mobile learning as opposed to face-to-face learning in improving the competence of accountants in accordance with the standards established by the Indonesian Institute of Accountants (IAI) and the national education goals. Method of learning with mobile technology is expected to support the learning process of the present method so as to improve the competence of accountants in terms of technical competency skills, personal skills, business knowledge and extensive expertise. The third objective is to understand the students' motivation in learning. This study is an exploratory research and developed a new mobile learning application of Accounting Information Systems. This study used quasiexperimental research design to test the new application.. Research results of the pre-test and post-test score indicated that mobile based learning technology is more effective than face-to-face learning for additional learning of accounting information systems.

JEL: M49

KEYWORDS: Mobile Learning Applications, Quasi-Experimental Design, Students' Performance

INTRODUCTION

The fast developments of information and communication technology (ICT) today not only have an impact on the world of industry, but also in the world of education (Moore et al., 2011; Behera, 2013; Siragusa et al., 2007). In the world of education, the useage of ICT is expected to improve the performance, especially the performance of students with regard to their academic matters. Basically the development and use of ICT can be grouped into two learning systems, ie the system of e-learning as a form of learning that utilizes electronic devices and digital mediaand mobile learning (m-learning) as a special form of learning that utilize devices and communication technologies such as mobile phone (smart phone). This new concept will influence the educational learning process transformation from conventional education into digital form.

The need to improve the quality of accounting graduates who have personal skills has long been a concern of accounting education. The American Institute of Certified Public Accountants (AICPA) published a framework of core competencies (Core Competency Framework) that must be possessed by students entering the accounting profession, both in the public sector, industry, government, or other service business, which was also adopted by the Indonesian Institute of Accountants/IAI (AICPA, 2004, 2010; IAI, 2010). The competency framework supports the concept of continuous learning that starts from the academic environment and continuing (life-long) through professional education and experience. Learning accounting requires more than knowledge transfer which include the active role of accounting students in their learning process. Quality of learning is not something that can be given away by educators, but need to be developed by the students through the process of interaction between students, educators and other students. In addition to developing technical knowledge and skills of accounting, accounting education programs must be designed to be able to develop computer competency and information systems, communication, interpersonal, intellectual, critical thinking, problem solving, integrity, and othegeneric (soft) skills (Holcomb and Michaelsen, 1996; Boyce, 1999; Behera, 2013). …

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