Educators' attributes and the application of technology in accounting classroom technology in accounting classroom

Abstract

With the recent important changes in technology and industrial requirement, it is vital for educators to formulate and redesign their teaching skills and to imbue themselves with technological knowledge, which are crucial elements for training the future generations. The ICT advancement has also changed the educators’ style of delivery in teaching and learning as the virtual classrooms, e-learning, and blended learning are slowly but surely gaining a momentum. However, the potential gain of using technology in education is still not fully realised and utilised by educators. Therefore, studies are needed to identify the educators’ attributes in using technologies and to examine how technologies are being used or can be used. In addition, numerous studies on the adoption of educational technology have been focusing on the perception and acceptance of technology issues, barriers, and attitudes towards technology. Moreover, most of the subject of the studies were children or student. Hence, research that focuses on educators, especially the attributes or characteristics that determine an educator’s decision whether or not to adopt educational technology is still lacking. In this study, the authors demonstrate the association between the educators’ attributes, namely behaviour, constructivist role, and discovery ability and the adoption of educational technology in accounting education; and discusses the institutional commitment and support as a moderator in the relationship. The proposed hypotheses for the framework and its theoretical explanation are discussed further in this paper.