Effects of COVID-19 Pandemic on Accounting Students’ Capability to Use Technology

Abstract

The study aims to examine accounting students’ perceptions of: (i) the importance of using technology during the COVID-19 pandemic; (ii) the impact of the COVID-19 pandemic on the extent of their use of technology; (iii) the impact of the COVID-19 pandemic on their capability to use technology; and (iv) their satisfaction with using the Tally software program during the COVID-19 pandemic. A quantitative method was used in which a questionnaire was distributed to students at a higher education institution; specifically, students in the Accounting and Finance Department at Gulf University. The results showed that among the responding students there was a high level of agreement on the importance of using technology during the COVID-19 pandemic. Respondents highly agreed on the significant impact of the COVID-19 pandemic on the extent of students’ use of technology. Moreover, findings indicated that there was a high level of agreement on the impact of the COVID-19 pandemic on the students’ capability to use technology. Lastly, the results pointed out a high level of satisfaction with using the Tally software program during the COVID-19 pandemic. The study contributes to the body of knowledge by providing empirical evidence on the issue of using technology in education during COVID-19. The results provide evidence that students are now more competent in using most educational technologies. Hence the study helps policymakers and educational institutions appreciate the importance of technological tools in education, and will therefore encourage them to apply technological tools that can improve student performance.