The Effects of the Use of Activity-Based Costing Software in the Learning Process: An Empirical Analysis

Andrea Tan and Aldónio Ferreira

Accounting Education, 2012, vol. 21, issue 4, 407-429

Abstract: This study investigates the influence of the use of accounting software in teaching activity-based costing (ABC) on the learning process. It draws upon the Theory of Planned Behaviour and uses the end-user computer satisfaction (EUCS) framework to examine students' satisfaction with the ABC software. The study examines students' satisfaction with the software and the mediating role it plays between assignment clarity and the understanding of ABC and between assignment clarity and their intention to learn more about the software used. We use a Partial Least Squares (PLS) path model to examine the framework of the study and draw on survey data. Our findings suggest that students' satisfaction with the ABC software plays a pivotal role in the learning process. This satisfaction not only has a significant direct impact on both students' perceptions of their understanding of ABC and students' willingness to learn more about the ABC software used, but it also fully mediates the relationship between assignment clarity and students' willingness to learn more about the software. Further, students' satisfaction with the ABC software enhances the effect of assignment clarity on the understanding of ABC concepts. Anecdotal evidence suggests that the use of the software improved the depth of students' understanding of ABC at both conceptual and practical levels.

Date: 2012
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/09639284.2011.597563

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