Technology readiness, internet self‐efficacy and computing experience of professional accounting students

This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self‐efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.

A questionnaire was developed to collect data. The questionnaire was posted to the first 500 students registered for the Malaysian Institute of Certified Public Accountants' advanced stage examination in December 2005. A total of 110 usable questionnaires were used for data analysis.

Based on the technology readiness index of Parasuraman and Rockbridge Associates Inc., the survey found that professional accounting students were neither highly techno‐ready nor highly techno‐resistant towards new technologies. The respondents were then classified into five categories, explorers (5 percent), pioneers (42 percent), skeptics (38 percent), paranoids (13 percent), and technology laggards (2 percent). Overall, the survey found that the respondents had moderate level of internet self‐efficacy and computing experience.

This study provides important insights for professional accounting bodies to intensify information communication technology (ICT) integration into accounting education curriculum and assessment policies. Accounting educators need to be innovative in teaching and in assessment strategies to integrate ICT effectively in campus.

Scholarly study of professional accounting students and ICT is scant; this paper emerged to fill up a knowledge gap.