PERCEIVED IMPACT OF E-LEARNING TECHNOLOGY UTILIZATION IN ACCOUNTING EDUCATION

Abstract

The study examined the perceived impact of technology utilization in accounting education in selected tertiary institutions in Rivers State. The research adopted the descriptive survey design. Two research questions and two hypotheses were posed to guide the study. The population for the study comprised 58 Business Education Lecturers and 43 Postgraduate Business Education Students (accounting option) from Rivers State University (RSU) and Ignatius Ajuru University of Education (IAUOE), making a total of 95 respondents. However, a total of 64, comprising 28 lecturers and 36 students were used for the study based on the number of instruments retrieved. The Instrument used for data collection was a structured questionnaire titled “Perceived Impact of TechnologyUtilization Questionnaire” (PITUQ). The reliability of the research instrument wasobtained using test-retest method; Pearson Product Moment Correlation coefficient of.80 was obtained. The instrument was validated by two experts from the Departments of Business Education (Accounting Option) and Measurement and Evaluation in RiversState University, Port Harcourt. Successfully retrieved questionnaires were analyzed using mean to answer the Research Questions and t-test for testing the hypothesis at .05 level of significance. The results obtained identified e-learning technologies that can be utilized for teaching and learning accounting education. The study also found that technology utilization has positive impacts on teaching and learning Accounting Education. It was therefore recommended amongst others that government, relevant stakeholders, educational planners, internet service providers and tertiary institutions must synergize to create conducive atmosphere for usage of the various e-learning and social networking technologies.