THE ACCEPTANCE OF ACCOUNTING SOFTWARE AMONG ACCOUNTING STUDENTS

Abstract

The focus of this paper is to determine students’ acceptance of accounting software. The respondent of this study were students of Politeknik Ungku Omar (PUO) who have just completed the Computerized Accounting System (CAS) course for June 2018 session. The variables included in this study were perceived ease of use and perceived usefulness. The data was collected using online questionnaire that distributed to 133 students from 4 classes. The findings of this study stated that perceived usefulness and perceived ease of use influencing the student acceptance of accounting software. Perceived usefulness is variable that contribute the most significantly to the acceptance of accounting software. The findings of this study can be used by educators to make their teaching and learning session interesting. At the same time, student understanding and skills to use the accounting software can be enhanced.