Unravelling the Determinants of Undergraduate Accounting Students' Intention to Utilise Microsoft Excel for Completing Academic Assignments

Abstract

The integration of Microsoft (MS) Excel into undergraduate accounting curriculum is crucial. Nonetheless, the factors impacting students' utilization of MS Excel for academic purposes remain inadequately explored. This study aims to bridge this knowledge gap by uncovering the motivations behind undergraduate accounting students' use of MS Excel in their academic pursuits. Our primary research objective is to investigate the factors influencing the adoption of MS Excel among undergraduate accounting students. We draw upon the original Technology Acceptance Model (TAM), encompassing Perceived usefulness (PU) and Perceived ease of use (PEU). Furthermore, we incorporate additional factors such as compatibility, attitude, facilitators, and subjective norms into the modified TAM. Our research employed a quantitative survey methodology, distributed to undergraduate accounting students enrolled in the Fundamentals of Information Technology course. Out of 277 eligible students, 182 participated, and strong internal consistency among the surveyed items was confirmed by a high Cronbach's alpha value. The findings reveal a significant correlation between students' intention to use MS Excel and both PU and PEU, aligning with the original TAM. Even in our modified TAM, the model maintains its significance, with positive influences from PEU, compatibility, attitude, and subjective norms. However, the influence of PU and facilitators on the intention to use MS Excel is not found to be statistically significant. Further research should explore more effective ways to integrate technology into the accounting program to meet the demands of contemporary education effectively.