2E-05-P139 (Iran) - My Laureate

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2E-05-P139 (Iran) - My Laureate

Proceedings of the 2 nd International Conference of Teaching and Learning (ICTL 2009)INTI University College, MalaysiaTHE STUDY OF IMPLEMENTATION OF EDUCATIONALTECHNOLOGY IN IRANIAN UNIVERSITIESMehdi Mohammadi 1 , Ali Mohammadi 2 and Nabiollah Mohammadi 31,2 Islamic Azad University (Zanjan Branch), Iran( 1 Mehdimohammdi11671@gmail.com; 2 Ali_mohammadi93@yahoo.com)3 Zanjan Physical Education Administration, Iran (matin_parsa2000@yahoo.com)ABSTRACTDue to development of educational technology use in information and communication era, needs of job market(employer) for management and accounting applicants are increasingly changing. This paper intends tohighlight the implementation of the universities professors' participation for using technology in accountingeducation. The subjects of this study which were from Iranian Azad and state universities, consist of 100professors. The data was collected through using questionnaire and data was analyzed by computer software,SPSS. The result of this study showed the following educational technologies of power point, management andaccounting soft wares and internet have been mostly used respectively. The rate of using of different educationaltechnology and their way of selection by professors, are different in terms of major course, kinds of universities,academic levels, experience, age, sex and etc. Since there are differences among professors in educationaltechnology use, so it is recommended that by presetting continues educational programs, we can improve thequality and rate of using education technology.KEYWORDSEducational technology, Universities, ProfessorsINTRODUCTIONGlobal advancement in communication and information technology have given rise to widedevelopments of learning opportunities and getting access to educational and academicresources. Something which was impossible to attain through traditional instruments andmethods. Application of new technology has not only accelerated and facilitated theeducation and also promoted the effective management levels of educational systems, it hasbut also revolutionized the concepts and bases of traditional educational systems. The issuessuch as significance and reliance on predetermined textbooks and materials for each class andcourse, the way of evaluation of educational methods and estimation of effectiveness and rateof learning, the role and value of assignments and final examinations and the interactionbetween teacher and student have been changed due to using information technology. So, thequestion arises: Is it necessary to use communication and information technology in highereducational systems? How can we successfully apply the communication and informationtechnology at universities?We are confronted with main challenges and questions. Therefore, it is essential foreducational and academic systems in general and higher education in particular to useobtained advancements of this area.1

Since, the traditional methods are time-consuming and do not have the necessary efficiencyin better learning of accounting courses. Hence, getting access to information about theselection and use of educational technologies by university professors and the rate ofinteraction between professors and students in and out of classroom in order to transferinformation rapidly and increase the learning quality of accounting courses, have greatimportance. More over, it is required to provide educational technologies for universityprofessors so as to having rapid and in time communication.STATEMENT OF PROBLEM AND SIGNIFICANCE OF STUDYToday, most professional organizations encourage the academic boards to use educationaltechnologies. Since, technology influenced managing of daily activities of institutes, sogetting access to information about the selection of educational technologies has byuniversity professors and also the rate of interaction between professors and students in andout of classes have great importance. Such information can help us in recognition of suitabletechnologies and application of them in accounting education. Educational technologiesinclude the wide range of communication and media instruments like auditory and visualinstruments, graphic, hardware and software programs, and data transfer equipment forpresenting concepts and usage of accounting to students in and out of classroom.THE SIGNIFICANCE OF APPLICATION OF EDUCATIONAL TECHNOLOGY INEDUCATIONAL SYSTEM AND CURRICULUMAs we know, if we use technology scientifically, it will facilitate and prevent the problems inagriculture, industry, services, managements and etc. The advantages of new technology arerapid transfer of news, message, people, things, easy access to knowledge, making use ofhygienic facilities and healthy life, having communication with different parts of the worldand etc.The use of new technological equipment has influenced highly the speed of learning andmethods of presenting educational materials in population of students.Systematic use of educational spaces in education has given rise to fundamental changes inthe area of organizing universities and presenting various hypotheses, coordination ofteaching obligations, and innovation of various educational methods. It is concluded that ifwe apply and implement new technology in higher education revising educational systems,duties, professors; responsibilities and implementation methods seem to be essential.Therefore, we should plan appropriately if we want to use new educational facility. It seemsthat the development and use of educational technology depend on factors as industry,economy, social culture, educational system, curriculum and educational methods.2

EDUCATIONAL TECHNOLOGY AND RECENT DEVELOPMENTRevising in content issues of educational technology is continuing. The bases of thoserevising are new orientations in learning and cognition psychology and the factors whichinfluence it. The impact of psychology on applied education is the extent that some reputableuniversities have adopted a new name for educational technology, that is, they have addedpsychology courses to educational technology. Educational technology has been appeared indifferent types in its evolution, like: 1. material technology (software); 2. educationalequipment technology (hardware); 3. technology as a new concept.Scientific and general attitudes in which all educational factors are designed systematically toincrease the quality of learning, have constituted the new concept of educational technologywhich is different from the physical concept of it.Educational technology as a field of study has the three following characteristics: 1.Hardware characteristic, which emphasizes on new media and use of them in educationalaffairs. 2. Software characteristic, which includes the provision of software design methodsor educational materials. 3. Educational technology, which emphasizes on problem solving.THE ROLE OF EDUCATIONAL TECHNOLOGYThe main role of educational technology is to improve the total efficient of teaching andlearning process. The following can be mentioned:1. Increasing the quality of learning2. Reducing time period so as to get access to required goals.3. Increasing the efficiency of teachers in terms of the number of learners who are learning.4. Reducing expenses without decreasing quality.5. Increasing the independence of learners and flexibility of educational facility.Educational technology is not a single technology, but it is the combination of software andhardware programs. This technology may be the combination of voice channels, computercodes, data, graphics, videos or texts. Although using technology is characterized withhardware features (like video, computer).REVIEW OF LITERATURESo far, comprehensive studies, regarding information technology have not been carried out inIran. But a research has been done in U.S. California between 2000 and 2001 among 800American accounting professors entitled "Application of technology in accounting educationand the survey the use of it among faculty members". In this study, researcher(s) have firstidentified in use technologies in America Universities and then by mean of questionnaire,have concluded that the rate of using E-mail technology, computer sites, web pages and dataanalysis software in terms of age, technology experience, areas and levels are different.3

RESEARCH OBJECTIVESThis study highlights the following objectives:1. Drawing the participation of professors in integration of technology in accountingeducation.2. Having rapid and timely communication with advanced universities requires educationaltechnology to be available for university professors.3. Those who begin their own career on accountants should get required skilled for usingtechnology effectively.4. Recognition of the rate using different technology in accounting education.MAIN RESEARCH QUESTIONThis research attempts to answer this question: is there any difference between the selectionof education technology and rate of application of it by university professors.THE MAIN RESEARCH HYPOTHECSThe rate of using educational technology in accounting education by university professors isdifferent.RESEARCH SUB-HYPOTHECS1. The rate of using educational technology in accounting education in terms of field ofteaching is different.2. The rate of using educational technology in accounting education in terms of scientificranking is different.3. The rate of using educational technology in accounting education in terms of levels ofteaching is different.4. The rate of using educational technology in accounting education in terms of professor’sexperience is different.5. The rate of using educational technology in accounting education in terms of professor’sages is different.6. The rate of using educational technology in accounting education in terms of professor’ssex is different.METHODOLOGYThis study uses descriptive and survey methods.4

INSTRUMENTATIONA questionnaire was used to collect the required information. The library and internet werealso used. The questionnaire consisted of two general parts. The first part included questionsabout the range of application of each technology in accounting education. The list of sevencases of different educational technologies has been presented in the questionnaire. Therespondents have been asked to decide the level of application of educational technology bymarking one of the three given alternatives of "never", "sometimes" and "often".The second part of questionnaire included questions regarding the demographic informationsuch as teaching area, scientific grade, levels of teaching, the rate of experience and gender.Likert Scale was used for measuring information. To access the validity of questionnaire, thecontent validity was used, in a way that three accounting professors were asked to expresstheir attitudes regarding the content of questionnaire. To assure of reliability and increase therate of responding, the questionnaire was sent to professors twice in a two-week interval. 65questionnaires were received after first sending but in second time ten more questionnairewere received. Therefore, the total questionnaires collected for this study was 75.PARTICIPANTS100 faculty members of accounting at Islamic Azad University and state-run universitieswere selected to participate in this study. The selection procedure yielded a sample of 75professors.ANALYZING RESEARCH FINDINGSTo analyze data, research inputs were first taken from available documents and tests and themean of the rate of use was calculated. Then, the data was analyzed both descriptively andinferentially, using computer through statistical software program of SPSS. To test researchhypotheses, t-test (t-student) was used. Since all calculations were done by computer andstatistical software, so there was no need to refer to critical value tables and the computercalculated the level of significance exactly. If the calculated level of significance was lessthan 5% and 1% (p5%), theresearch hypotheses were rejected.DESCRIPTIVE ANALYSIS OF DATAAs shown in Table 1, the first four used cases of technologies in accounting education arePowerPoint (90.2%), computer site (71.4%), auditory and visual (70%) and internet (62%)respectively. The least use cases of technologies in accounting education by universityprofessors are word processing, multimedia software and teleconference.5

Table 1. The rate of using various technologies by university professorsRankUsed kind oftechnologyNeverUsing Average-Sometimes-Lessthan 50%Most times-Morethan 50%Total Use1 Slide, PowerPoint 9.8 34.6 55.6 90.22 Computer Site 28.6 40.4 31 71.43 Internet: website 30 23 47 704 Internet: E-mail 34 30 36 665 Auditory and visual 38 25 37 626 M.S.-word 49 41 10 517 Multimedia software 80 10 10 208 Teleconference 85 10 5 15INFERENTIAL ANALYSIS OF DATAFirst hypothesis: The rate of implementing educational technology in accounting education isdifferent in terms of teaching accounting courses.As it is evident in Table 2, the rate of implementing educational technology in terms ofteaching accounting courses is different for PowerPoint, computer site and visual andauditory with 95% probability, but it is not different for E-mail, website, word processing,multimedia software and teleconference with 95% probability. It should also be mentionedthat the rate of implementing educational technology in industrial accounting and principlesof accounting courses is more than other courses of accounting.Second hypothesis: The rate of implementing educational technology in accounting educationis different in terms of scientific rank.As Table 3 reveals, only 3 out of 8 cases of implementing educational technologies are notdifferent in terms of professors' scientific status. So, it is claimed with 95% probability thatthe rate of implementing educational technology in term of professors' scientific rank isdifferent. Assistant professors use more educational technologies than other professors.Third hypothesis: The rate of implementing educational technology in accounting educationis different in terms of level of teaching.As shown in Table 4, the rate of implementing educational technology is different in all casesin terms of professors' levels of teaching. The rate of implementing in two cases of wordprocessing and teleconference is similar and very low. At PhD level, the educationaltechnology is used more than other levels.6

Fourth hypothesis: The rate of implementing educational technology in accounting educationis different in terms of professors' teaching experience.Table 5 indicates that there is a significant difference between experienced and inexperiencedprofessors in using different educational technologies. Professors with less than 5 years ofteaching experience are more willing to use educational technologies. The rate ofimplementing is different in all cases except for items 4, 6 and 8.Fifth hypothesis: The rate of implementing educational technology in accounting education isdifferent in terms of professors' age.As Table 6 shows, young professors are more eager to use educational technology inaccounting. The rate of implementing in first five cases is different but in last 3 cases are thesame.Sixth hypothesis: The rate of implementing educational technology in accounting education isdifferent in terms of sex.Table 7 reveals that male and female professors have the same opinions regarding theselection of educational technology and implementing it in accounting education. Therefore,it is concluded that there is no difference in the rate of implementing educational technologyin terms of sex.Table 2. Implementing educational technology in terms of teaching accounting courses1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnologyAccounting(Acc.) PrincipleN=15MeanFinancialAcc.N=27meanCost Acc.N=18meanAuditingN=10MeanOthersN=5mean1 Slide, PowerPoint 2 2.06 2.14 1.95 2.02 2%2 Computer Site 1.63 1.57 1.67 1.63 1.87 2%3 Internet: website 1.3 1.16 1.24 1.15 1.18 3%4 Internet: E-mail 2.16 2.17 2.12 2.21 2.12 5%5 Auditory and visual 2.33 2.23 2.31 2.27 2.37 5%6 M.S.-word 2.41 2.48 2.47 2.28 1.37 5%7 Multimedia software 1.65 1.58 1.67 1.6 1.75 5%8 Teleconference 1.29 1.21 1.16 1.25 1.37 5%Average 1.80 1.76 1.81 1.73 1.7PSig.7

Table 3. Implementing educational technology in terms of scientific ranking of professors1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnologyInstructorN=27MeanAssistantProf.N=35meanAssociateProf.N=10meanFullProf.N=3Mean1 Slide, PowerPoint 1.61 2.13. 2.11 1.95 3%2 Computer Site 1.69 1.59 1.74 1.54 4%3 Internet: website 2.38 2.51 2.34 2.31 2%PSig.4 Internet: E-mail 2.00 2.59 2.48 2.42 10%5 Auditory and visual 2.15 2.48 2.23 2.25 3%6 M.S.-word 1.54 1.62 1.77 1.70 5%7 Multimedia software 1.46 1.57 1.77 1.52 4%8 Teleconference 1.15 1.42 1.33 1.23 5%Average 1.75 1.99 1.97 1.87Table 4. Implementing educational technology in terms of Levels of teaching1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnologyCompetenceof Acc.N=21MeanBachlorl ofAcc.N=25meanMaster ofAcc.N=22meanPh.D.N=7Mean1 Slide, PowerPoint 2.00 2.10 2.19 2.33 %22 Computer Site 1.62 1.59 1.57 2.08 2%3 Internet: website 1.72 1.70 1.60 2.00 3%4 Internet: E-mail 1.53 2.50 2.57 2.42 2%5 Auditory and visual 1.32 2.19 2.32 2.45 3%6 M.S.-word 1.70 1.72 1.92 1.95 5%7 Multimedia software 1.22 1.51 1.70 2.33 2%8 Teleconference 1.00 1.00 1.10 1.50 5%Average 1.64 1.79 1.87 2.13PSig.8

Table 5. Implementing educational technology in terms professors' experiences1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnology1-5 yearsN=11Mean6-10 yearsN=27mean11-15 yearsN=23mean16 and moreN=14Mean1 Slide, PowerPoint 2.22 2.11 2.14 2.07 4%2 Computer Site 1.43 1.70 1.67 1.79 2%3 Internet: website 1.48 1.60 1.79 1.86 2%4 Internet: E-mail 2.61 2.36 2.22 2.00 5%5 Auditory and visual 2.68 2.30 2.38 2.12 3%6 M.S.-word 2.30 2.04 1.86 1.50 5%7 Multimedia software 1.39 1.40 1.36 1.52 2%8 Teleconference 1.15 1.42 1.33 1.23 5%Average 1.91 1.87 1.84 1.76PSig.Table 6. Implementing educational technology in terms of professors' ages1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnology25-34 agesN=15Mean35-44 agesN=35mean44-54 agesN=30mean55 and moreN=5Mean1 Slide, PowerPoint 2.37 2.09 2.02 1.97 2%2 Computer Site 2.25 2.10 1.71 1.44 3%3 Internet: website 1.52 1.80 1.77 2.00 3%4 Internet: E-mail 2.62 2.44 2.18 1.95 2%5 Auditory and visual 2.15 2.48 2.33 2.25 4%6 M.S.-word 1.50 1.67 1.66 1.58 5%7 Multimedia software 1.46 1.7 1.77 1.52 5%8 Teleconference 1.62 1.66 1.45 1.27 5%Average 1.94 1.98 1.85 1.75PSig.9

Table 7. Implementing educational technology in terms of professors' sex1 = Never use, 3 = 50% times or most times, N = Number of received repliesRowUsed kind oftechnologyMaleN=66MeanFemaleN=9meanPSig.1 Slide, PowerPoint 2.14 1.98 5%2 Computer Site 1.68 1.61 5%3 Internet: website 1.63 1.72 5%4 Internet: E-mail 2.44 2.10 5%5 Auditory and visual 2.45 2.24 5%6 M.S.-word 1.22 1.25 5%7 Multimedia software 1.46 1.57 5%8 Teleconference 1.15 1.42 5%Average 1.77 1.74CONCLUSIONIn this research project, the rate of implementing and adopting different educationaltechnologies in accounting education by university professors at Tehran state and Azaduniversities were carried out. As it was expected, the most used educational technology inaccounting education is information technology which included E-mail, internet andPowerPoint. Auditory and visual technology are also used in this field. More ever,educational technology in some courses like industrial accounting and principles ofaccounting is used more. In terms of professors' scientific rank, assistant and associateprofessors use more educational technologies at master and PhD levels. Younger professorsare more willing to use educational technologies than older ones. Sex plays no role inselection and implementing educational technology in accounting.SUGGESTIONS FOR FURTHER STUDIESDue to time limitations, it is recommended that such study can be carried out in alluniversities with regard to professors' teaching courses (financial accounting, industrialaccounting, auditing, principles of accounting, systems of accounting information …),professors' scientific ranking (facility member, assistant, associate and full professor), level ofteaching (BA, MA, PhD), years of teaching experience, sex and age of professors. It is alsosuggested that the rate of implementing in each case, challenges and problems inimplementing educational technology and merits and drawbacks of these technologies can befully investigated.10

REFERENCESAdams, C.A. and Roberts, C.B. (1994) ‘International Accounting Education in the UK’Accounting Education: An International Journal, 3:2, 1167-81.Beattie, V.A. and Jonse, M.J. (1993) ‘Effect of Graphical Presentations on Insights into aCompany's Financial Position – An Innovation Educational Approach to CommunicatingFinancial Information in Financial Reporting: A Comment’ Accounting Education: AnInternational Journal, 2:4, 303-9.Brown, R.B. and Guilding, C. (1993) ‘A Survey of Teaching Methods Employed inUniversity Business School Accounting Courses’ Accounting Education: An InternationalJournal, 2:3, 211-18.Bryant, S.M. and James E.H. ‘The Use of Technology in the Delivery of Instruction:Implications for Accounting Educators and Education Researchers’, Issues in AccountingEducation, (February 200), pp 127-162.11

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