Accounting undergraduates' changing use of ICT and their views on using the Internet in higher education – a research note

This paper reports the results of a study exploring the changing use of ICT by undergraduate students and their views of using the Internet while undertaking accounting degrees at two UK universities. Questionnaires, designed to provide an overview of students' use of the Internet and other ICT applications in their degree courses, were administered to the same cohort of students majoring in accounting during their first and final academic years. In addition, discussion group interviews were carried out with students in both institutions. This part of the study specifically examines the use of the Internet in accounting education from the students' perspective, obtaining their views of possible future applications of the Internet (e.g. for on-line teaching, tutorials and assessment). The quantitative study reveals a significant increase in students' reported voluntary use of the Internet and e-mail, but the qualitative study indicates that the students were reluctant to consider being taught via the Internet. The paper concludes that, as this was a study of undergraduate students attending university, they have made a preference for a certain form of educational experience. There is evidence which indicates that these students value classroom and social interaction and the skills they develop in such an educational context. As a result only Internet use which supports learners in their chosen mode of education delivery is likely to be endorsed. This finding may assist educators, who are currently using virtual learning environments to support the delivery of on campus courses to establish the extent to which e-learning developments are likely to be successful.