赋能会计教育:微软excel知识与技能研究

Safa Saif Alobaidani, Maitha Fahad Albattasi, Mohammed Muneerali Thottoli
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引用次数: 0

摘要

目的——本研究的目的是了解微软在会计教育领域的卓越知识和技能水平。设计/方法/方法-调查问卷被设计为一种研究工具,并分发给阿曼大学会计课程的研究生。使用Google Forms收集了142份问卷,并使用偏最小二乘结构方程建模(PLS-SEM)技术进行了分析。调查结果-调查结果表明,MS Excel知识和技能都是最重要的,在会计教育中培养MS Excel技能表明,阿曼会计教育系统可能会做更多的工作,为学生提供在未来职业生涯中茁壮成长的机会。研究局限性/影响-研究结果提供了阿曼高等教育机构会计毕业生的MS知识和技能。特别是,这项研究揭示了会计专业学生想要的技能,以及这些技能与阿曼毕业生的相关性。实践意义-建议对会计教育进行一些修改,以提高会计学生的MS技能。独创性/价值-由于海湾合作委员会(GCC)国家缺乏对MS excel会计教育知识和技能的具体研究,本研究有助于海湾合作委员会国家,特别是阿曼的MS技能专业知识体系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
EMPOWERING ACCOUNTING EDUCATION: A STUDY ON MICROSOFT EXCEL KNOWLEDGE AND SKILLS
Purpose- The aim of this research is to know the level of Microsoft (MS) excel knowledge and skills in the broad field of accounting education.        Design/methodology/approach- The survey questionnaire is designed as a research instrument and distributed to graduate students enrolled in an accounting course from Oman universities. 142 questionnaires were gathered using Google Forms and analyzed using the partial least-squares structural equations modeling (PLS-SEM) technique. Findings- The findings show that both MS Excel knowledge and skills are most important and developing MS excel skills in accounting education suggest that the Omani accounting education system might do more to give opportunity for students to thrive in their future careers. Research limitations/implications- The findings provide MS knowledge and skills of accounting graduates in Oman's higher educational institutions (HEIs). In particular, this study sheds light on the skills that accounting students want and how relevant these skills for Omani graduates. Practical Implications- Some modifications to accounting education are proposed to enhance accounting students' MS skills. Originality/value- Because there is a lack of specific research on MS excel knowledge and skills in accounting education in Gulf Cooperation Council (GCC) countries, this study contributes to the body of expertise on MS skills in GCC countries, especially in Oman.  
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