Understanding information technology skills development in undergraduate accounting programme : a grounded theory study

Senik, Rosmila (2007) Understanding information technology skills development in undergraduate accounting programme : a grounded theory study. University of Southampton, Doctoral Thesis.

Record type: Thesis (Doctoral)

Abstract

Data was collected using multiple qualitative approaches, including interviews, focus groups, observations, and document reviews, focusing respondents in one traditional university in the UK and involving one big four accounting firm. For a more rigorous comparative analysis, data sources were extended to education and engineering programmes. However, the main focus was on the accounting programme, with information from the other programmes considered when relevant. Using grounded theory procedures (Strauss and Corbin, 1990, 1998) the research aims to generate substantive new theory on the phenomena, specifically on ‘conception-driven IT skills development’.

The substantive theory proposes that IT skills development in teaching is driven by the perceptions of educators on issues primarily related to them (educators), institutional values, responsibilities for skills development, employers, support, learning, technology and students. It is suggested that educators with ‘positive private theories’, particularly on educator-related issues, have demonstrated effort in IT skills development for students through integration into their teaching practice.

This research acknowledges basic IT skills development, including word processing skills, and familiarity with spreadsheets, presentation software, e-mail and the Internet (in the accounting programme investigated). A skill in using specific financial software, namely @Risk, was also investigated. Many respondents, including educators and students, considered skills development insufficient and concentrated in just a few units. Some found skills related to account, tax and auditing software were lacking, suggesting a gap. The reasons for the gap emerged to be unclear expectations and lack of communication among stakeholders in accounting education.

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