Exploring the Impact of Digital Technology Integration on Undergraduate Accounting Performance: An Evaluation and Analysis

Abstract

Since mobile devices and applications have always been a part of daily life, they are incredibly beneficial for students to use them even in the classroom. The availability and affordability of new apps and mobile devices has made students’ academic and social life become easier thus inducing educators to utilize these devices to promote teaching and learning. Digital platforms provide flexibility in learning schedules and allow students to learn at their own pace. Therefore, this study examines how digital technology is incorporated into educational settings, with a specific focus on its impact on the academic performance of undergraduate accounting students. It aims to uncover the multifaceted aspects in which technological interventions influence learning outcomes by exploring how digital tools intersect with accounting education. Specifically, the study evaluates the effectiveness of a digital innovation that we called the Interactive Accounting Discourse Module (INTERACC) in undergraduate accounting courses. This module facilitates access to learning materials such as e-notes, discussions, and interactive assessments through digital devices. Data were collected via surveys with 83 third-year accounting students to gather their feedback on the effectiveness of the teaching and learning process, particularly in reading-intensive courses. Additionally, students' performance was analyzed by comparing their course achievements before and after the intervention. The results demonstrate that INTERACC enhanced course learning outcomes, and students expressed positive attitudes towards its ease of use, utility, and accessibility. Consequently, this study aims to contribute to the development of an interactive platform for accounting students that may enhance learning experiences by making them both enjoyable and informative.