*Modern Information Technology/3. Software

BABALOLA YISAU ABIODUN.

[PhD student] East Ukrainian National University, Lugansk, Ukraine

Modern Information Technology and Teaching and Learning of Accounting

INTRODUCTION

To meet the demands and expectations of increasing global competition, contemporary accountants require a range of generic skills such as analytical and problem-solving skills, personal and interpersonal communication skills, management, negotiation and organizational skills, together with the ability to apply these skills in a range of unique situations. Teaching and learning strategies should move away from procedural tasks and memorizing professional standards towards more conceptual and analytical teaching and learning. One of the most important questions that currently face research in accounting education is what causes an individual to adopt new information technologies? Are they factors that relate to his/her inherent personality and background or is the acceptance of information technology driven by other external factors that can be influenced by educators and managers. This concern is a direct result of the technological advancements occurring all over the world. Over the past decades, technological developments and innovations have been progressing at an exponential rate. The impact such technological advances can be felt at the individual, organizational and societal levels through the use of personal computers, the Internet, the world wide web, cell phones, and digital cameras in different daily activities. Moreover, on the professional level, the diffusion of computers and the use of the Internet and different software applications have facilitated recording business transactions and calculations while ensuring quality, speed and accuracy. On the knowledge diffusion level, the learning process has also been dramatically affected by those technological advances with multi-implications on information dissemination and knowledge acquisition.

The use of modern information technology in classrooms allows schools to expand their markets, respond to the business and environmental requirements, support cross cultural and cross functional teams of students to engage and work together and allows faster and more practical cooperation between lecturers from various nations while maintaining the targeted level of quality delivery of knowledge in education. The use of modern information technology in the classroom can allow more time and space flexibility for lecturers and students to use the educational materials. It can also allow for continuous testing of students of the contents of such materials, and allow the students more freedom in taking initiatives, learn on their own, be more creative, and individually study at their own pace.

Modern information technology encompasses a range of applications, communications and technologies which aid information retrieval and research communication and administration. These include: Internet access, electronic mail, CD-ROMS, telephone, on line databases, library services and fax machines. It has become a global phenomenon of great importance and concern in all aspects of human endeavour, spanning across education, governance, business, labour, market, shares, productivity, trade, agriculture, commerce and others. Haddad and Draxier (2002) indicated that modern information technology contributed to effective learning through expanding access, promoting efficiency, improving the quality of learning and improving management systems. According to Obeng (2004), ICT is now regarded as a utility such as water and electricity and hence has become a major role in education, learning and research in general, agriculture, health and commerce, even in poverty alleviation by generating or creating new jobs and investment opportunities. Modern information technology is an indispensable part of the contemporary world.  The field of education has certainly been affected by the penetrating influence of ICT worldwide and in particular developed countries. Modern information technology has made an impact on the quality and quantity of teaching, learning and research in the tradition and/or distance education institutions using it (Kwacha, 2007). According to Ololube, Ubogu and Ossai (2007), the introduction of modern information technology usage, integration and diffusion has initiated a new age in educational methodologies, thus it has radically changed traditional method of information delivery and usage patterns in the domain as well as offering contemporary learning experience for both lecturers and students.

Conclusion

The use of the Internet and the web as well as the emerging of different communication channels have brought the world closer and contributed to the concepts of globalization and the extended enterprise also, the information society demands a workforce that can use technology as a tool to increase productivity and creativity. The educational sector at large has been one of the beneficiaries of the use of different information and communication technology tools and techniques. Information is a key resource for student teaching, learning, research, and publishing.  This paper examines the use of emerging information and communication technology tools in teaching and learning of Accounting education, identifying the reliable sources of information, effectively accessing these sources of information, synthesizing and communicating that information to colleagues and beneficiaries and the need for effective methods of information processing and effectiveness of using unconventional technologies in delivering accounting knowledge in tertiary institutions.

REFERENCES

Draxier, C. and Haddad, A. (2002).  Technologies for Education: Potentials, Parameters and Prospects.  United Nations, Educational Scientific and Cultural Organization, Paris 3-17.  Retrieved January 15, 2007, from http://www.knowlednterprise.org.

Kwacha, P.Z. (2007).  The Imperative of Information and Communication Technologies for Teachers in Nigeria Higher Education.  Merlot Journal of Online Learning and Teaching, 3 (4)

Obeng, T.K. (2004).  The Practical Application of ICT to Enhance University Education in Ghana, Hulea University of Technology

Ololube, N.P., Ubogu, A.E. and Ossai, A.G. (2007).  ICT and Distance Education in Nigeria, A Review of Literature and Accounts.  International Open and Distance Learning (IODL) Symposium.