Theoretical Framework.docx

The Bachelor of Science in Accountancy (BSAC) program is composed of subjects in accounting (financial and managerial), audit, business laws and taxation. This program is not only limited to business subjects but to other fields as well that also teaches students to integrate Information Technology(IT) concepts and skills into business systems, in order to create a more well-thought-out and organized way of storing business related data. One of the taught IT skills in this program is the use of Accounting Information System. Accounting Information System (AIS) defined as the collection, storage and processing of financial and accounting data used by internal users to report information to investors, creditors and tax authorities and is generally a computer-based method for tracking accounting activity in conjunction with information technology resources that combines traditional accounting practices, such as the Generally Accepted Accounting Principles (GAAP), with modern information technology resources. As the work of accountants emerge in relation to constant changes that are happening in the business world, traditional technical skill and knowledge are essential not only to cope with the demands of the world but for one’s growth and development. Future accountants will increasingly need education in digital technology, globalization, and evolving regulations. Information Technology (IT) proficiency and the ability to understand, design and communicate new accounting system using the latest technologies became a predominant skill set for emerging accountants. The issue of incorporating IT skills in accounting education has been an alarm for accounting educators because such skills are still below the minimum expectation. Information Technology (IT) proficiency and the ability to understand, design and communicate new accounting system using the latest technologies became a predominant skill set for emerging accountants. This issue motivated a prior study conducted to assess the different factors that mitigate educators from incorporating IT skills in their taught unit(s). The said study revealed that such factors are subdivided into three subcategories and they are academic staffbased barriers, environmental-based barriers and student-based barriers. From the data that was gathered, some factors emerged and were perceived as mitigating the IT skills development process, all of them are considered as internal issues since they were raised by internal sources, which are under the control of the school offering the program. Academic staff-based barriers appeared to slow down and in some cases stop the integration process due to lack of personal interest among the academic staff in changing their teaching approaches and lack of knowledge regarding which skills to develop and which IT packages are available for introduction to students. Soon-to-retire academic staffs were perceived as another barrier in the integration for it may be hard for them to see the benefits of it or to pursue the knowledge and skills. Environmental-based barriers included issues related to the type of university, time, syllabus constraints and cost. Educators had to divide their time over many tasks, including research, teaching and administrative jobs. The issue was perceived as creating problems since the tasks had different weights concerning promotion and this situation created tension for educators, as they had problems managing and allocating their time between tasks, finally ending up with little or no time spent on teaching innovation. Student-based barriers mentioned two factors relating to students that discouraged educators from using IT or

developing IT skills in their teaching. One of the factors was low participation of students in ITbased activities another is that students are believed to have knowledge already with such IT skills that they have gained from their previous formal or informal learning experience. According to the study, these barriers should be considered in order to encourage the integration initiatives and its successful implementation. These findings make significant contribution to the already existing accounting programs that need to further improvement.