Factors Affecting Learning Performance of Accounting Information System

  • Yung-Yu Lai
  • AnAn Chiu Feng Chia University


Due to the advancement of computer and information technology (IT), integrating the information and computing technology into the Accounting curriculum is one of the critical issues. This paper discusses whether the learning attitude towards information technology and the major in which these students enrolled will affect their respective learning performance based on testing results obtained from the questionnaire of the Accounting Information System Contest. Important findings include the following items: 1) Different learning attitude may affect the learning performance; 2) There is a significant difference in terms of the subjects of academic content and associated skills in the Contest for the participated candidates enrolled in different majors. From the results, it is notable that academic institutions should train instructors to help students develop better critical and creative skills required for pursuing their future profession and redesign the curriculum to integrate more relevant, practical skills in the emerging technology and Accounting knowledge areas. In addition, businesses should provide distinctive job training for employees from/with different education backgrounds to help them become more quickly adapted to the job.

Research Articles