Redefining the Role of Mobile Phones in Accounting Education: Exploring Students' Perspectives

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-07-31 DOI:10.47153/afs33.7292023

Khulood khalifa Almusalhi, Huria Saleem Alabri, M. M. Thottoli

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引用次数: 0

Abstract

Purpose: Equitable access, choosing suitable apps, eliminating distractions, assuring compatibility, and providing efficient teacher training for successful integration challenges with using mobile phones as teaching aids in accounting education. Hence the current research examines students' perceptions of using smartphones in accounting education.Design/ Methodology/ Approach: Quantitative data was gathered from 101 students in accounting programs at universities in Oman. The data is then analyzed using the Partial Least Square Structural Equation Modelling (PLS-SEM) technique. Findings: Both hypotheses are supported wherein students' Perception of the use of mobile phones as a learning tool with accounting education shows p < 0. 001, t=4.896, and university/college policy on using mobile phones with accounting education show p < 0. 001, t=4.020. This result indicates that Students’ Perceptions of (using mobile phones as a learning tool and university/college policy on using mobile phones) significantly impact accounting education.

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重新定义手机在会计教育中的作用:探索学生的观点

目的:公平获取，选择合适的应用程序，消除干扰，确保兼容性，并提供有效的教师培训，以成功整合使用手机作为会计教育教学辅助工具的挑战。因此，目前的研究调查了学生对在会计教育中使用智能手机的看法。设计/方法/方法:从阿曼大学会计专业的101名学生中收集定量数据。然后使用偏最小二乘结构方程建模(PLS-SEM)技术分析数据。研究结果:两个假设都得到了支持，其中学生对使用手机作为学习工具与会计教育的感知显示p < 0。001, t=4.896，大学/学院在会计教育中使用手机的政策显示p < 0。001年,t = 4.020。这一结果表明，学生对(使用手机作为学习工具和大学/学院使用手机的政策)的看法显著影响会计教育。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.