2E-05-P139 _Iran_

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					Proceedings of the 2nd International Conference of Teaching and Learning (ICTL 2009)
INTI University College, Malaysia




   THE STUDY OF IMPLEMENTATION OF EDUCATIONAL
        TECHNOLOGY IN IRANIAN UNIVERSITIES

               Mehdi Mohammadi1, Ali Mohammadi2 and Nabiollah Mohammadi3
                                1,2
                                  Islamic Azad University (Zanjan Branch), Iran
                    1
                   ( Mehdimohammdi11671@gmail.com; 2Ali_mohammadi93@yahoo.com)
               3
                 Zanjan Physical Education Administration, Iran (matin_parsa2000@yahoo.com)




ABSTRACT

Due 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 to
highlight the implementation of the universities professors' participation for using technology in accounting
education. The subjects of this study which were from Iranian Azad and state universities, consist of 100
professors. 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 and
accounting soft wares and internet have been mostly used respectively. The rate of using of different educational
technology 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 educational
technology use, so it is recommended that by presetting continues educational programs, we can improve the
quality and rate of using education technology.



KEYWORDS

Educational technology, Universities, Professors



INTRODUCTION

Global advancement in communication and information technology have given rise to wide
developments of learning opportunities and getting access to educational and academic
resources. Something which was impossible to attain through traditional instruments and
methods. Application of new technology has not only accelerated and facilitated the
education and also promoted the effective management levels of educational systems, it has
but also revolutionized the concepts and bases of traditional educational systems. The issues
such as significance and reliance on predetermined textbooks and materials for each class and
course, the way of evaluation of educational methods and estimation of effectiveness and rate
of learning, the role and value of assignments and final examinations and the interaction
between teacher and student have been changed due to using information technology. So, the
question arises: Is it necessary to use communication and information technology in higher
educational systems? How can we successfully apply the communication and information
technology at universities?

We are confronted with main challenges and questions. Therefore, it is essential for
educational and academic systems in general and higher education in particular to use
obtained advancements of this area.


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Since, the traditional methods are time-consuming and do not have the necessary efficiency
in better learning of accounting courses. Hence, getting access to information about the
selection and use of educational technologies by university professors and the rate of
interaction between professors and students in and out of classroom in order to transfer
information rapidly and increase the learning quality of accounting courses, have great
importance. More over, it is required to provide educational technologies for university
professors so as to having rapid and in time communication.


STATEMENT OF PROBLEM AND SIGNIFICANCE OF STUDY

Today, most professional organizations encourage the academic boards to use educational
technologies. Since, technology influenced managing of daily activities of institutes, so
getting access to information about the selection of educational technologies has by
university professors and also the rate of interaction between professors and students in and
out of classes have great importance. Such information can help us in recognition of suitable
technologies and application of them in accounting education. Educational technologies
include the wide range of communication and media instruments like auditory and visual
instruments, graphic, hardware and software programs, and data transfer equipment for
presenting concepts and usage of accounting to students in and out of classroom.


THE SIGNIFICANCE OF APPLICATION OF EDUCATIONAL TECHNOLOGY IN
EDUCATIONAL SYSTEM AND CURRICULUM

As we know, if we use technology scientifically, it will facilitate and prevent the problems in
agriculture, industry, services, managements and etc. The advantages of new technology are
rapid transfer of news, message, people, things, easy access to knowledge, making use of
hygienic facilities and healthy life, having communication with different parts of the world
and etc.

The use of new technological equipment has influenced highly the speed of learning and
methods of presenting educational materials in population of students.

Systematic use of educational spaces in education has given rise to fundamental changes in
the area of organizing universities and presenting various hypotheses, coordination of
teaching obligations, and innovation of various educational methods. It is concluded that if
we 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 seems
that the development and use of educational technology depend on factors as industry,
economy, social culture, educational system, curriculum and educational methods.




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EDUCATIONAL TECHNOLOGY AND RECENT DEVELOPMENT

Revising in content issues of educational technology is continuing. The bases of those
revising are new orientations in learning and cognition psychology and the factors which
influence it. The impact of psychology on applied education is the extent that some reputable
universities have adopted a new name for educational technology, that is, they have added
psychology courses to educational technology. Educational technology has been appeared in
different types in its evolution, like: 1. material technology (software); 2. educational
equipment technology (hardware); 3. technology as a new concept.

Scientific and general attitudes in which all educational factors are designed systematically to
increase the quality of learning, have constituted the new concept of educational technology
which 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 educational
affairs. 2. Software characteristic, which includes the provision of software design methods
or educational materials. 3. Educational technology, which emphasizes on problem solving.


THE ROLE OF EDUCATIONAL TECHNOLOGY

The main role of educational technology is to improve the total efficient of teaching and
learning process. The following can be mentioned:
1.   Increasing the quality of learning
2.   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 and
hardware programs. This technology may be the combination of voice channels, computer
codes, data, graphics, videos or texts. Although using technology is characterized with
hardware features (like video, computer).


REVIEW OF LITERATURE

So far, comprehensive studies, regarding information technology have not been carried out in
Iran. But a research has been done in U.S. California between 2000 and 2001 among 800
American accounting professors entitled "Application of technology in accounting education
and the survey the use of it among faculty members". In this study, researcher(s) have first
identified 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 data
analysis software in terms of age, technology experience, areas and levels are different.




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RESEARCH OBJECTIVES

This study highlights the following objectives:
1.   Drawing the participation of professors in integration of technology in accounting
     education.
2.   Having rapid and timely communication with advanced universities requires educational
     technology to be available for university professors.
3.   Those who begin their own career on accountants should get required skilled for using
     technology effectively.
4.   Recognition of the rate using different technology in accounting education.


MAIN RESEARCH QUESTION

This research attempts to answer this question: is there any difference between the selection
of education technology and rate of application of it by university professors.


THE MAIN RESEARCH HYPOTHECS

The rate of using educational technology in accounting education by university professors is
different.


RESEARCH SUB-HYPOTHECS

1.   The rate of using educational technology in accounting education in terms of field of
     teaching is different.
2.   The rate of using educational technology in accounting education in terms of scientific
     ranking is different.
3.   The rate of using educational technology in accounting education in terms of levels of
     teaching is different.
4.   The rate of using educational technology in accounting education in terms of professor’s
     experience is different.
5.   The rate of using educational technology in accounting education in terms of professor’s
     ages is different.
6.   The rate of using educational technology in accounting education in terms of professor’s
     sex is different.


METHODOLOGY

This study uses descriptive and survey methods.




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INSTRUMENTATION

A questionnaire was used to collect the required information. The library and internet were
also used. The questionnaire consisted of two general parts. The first part included questions
about the range of application of each technology in accounting education. The list of seven
cases of different educational technologies has been presented in the questionnaire. The
respondents have been asked to decide the level of application of educational technology by
marking one of the three given alternatives of "never", "sometimes" and "often".

The second part of questionnaire included questions regarding the demographic information
such 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, the
content validity was used, in a way that three accounting professors were asked to express
their attitudes regarding the content of questionnaire. To assure of reliability and increase the
rate of responding, the questionnaire was sent to professors twice in a two-week interval. 65
questionnaires were received after first sending but in second time ten more questionnaire
were received. Therefore, the total questionnaires collected for this study was 75.


PARTICIPANTS

100 faculty members of accounting at Islamic Azad University and state-run universities
were selected to participate in this study. The selection procedure yielded a sample of 75
professors.


ANALYZING RESEARCH FINDINGS

To analyze data, research inputs were first taken from available documents and tests and the
mean of the rate of use was calculated. Then, the data was analyzed both descriptively and
inferentially, using computer through statistical software program of SPSS. To test research
hypotheses, t-test (t-student) was used. Since all calculations were done by computer and
statistical software, so there was no need to refer to critical value tables and the computer
calculated the level of significance exactly. If the calculated level of significance was less
than 5% and 1% (p<5% and 1%), the research hypotheses were accepted with 95 and 99
percent respectively. However, if the level of significance was more than 5% (p>5%), the
research hypotheses were rejected.


DESCRIPTIVE ANALYSIS OF DATA

As shown in Table 1, the first four used cases of technologies in accounting education are
PowerPoint (90.2%), computer site (71.4%), auditory and visual (70%) and internet (62%)
respectively. The least use cases of technologies in accounting education by university
professors are word processing, multimedia software and teleconference.




                                                                                               5
           Table 1. The rate of using various technologies by university professors

                                                   Using Average-
                Used kind of
   Rank                                                                             Total Use
                technology                     Sometimes-Less    Most times-More
                                     Never
                                                  than 50%          than 50%

     1     Slide, PowerPoint           9.8           34.6              55.6           90.2

     2     Computer Site              28.6           40.4               31            71.4

     3     Internet: website           30            23                 47             70

     4     Internet: E-mail            34            30                 36             66

     5     Auditory and visual         38            25                 37             62

     6     M.S.-word                   49            41                 10             51

     7     Multimedia software         80            10                 10             20

     8     Teleconference              85            10                 5              15



INFERENTIAL ANALYSIS OF DATA

First hypothesis: The rate of implementing educational technology in accounting education is
different in terms of teaching accounting courses.
As it is evident in Table 2, the rate of implementing educational technology in terms of
teaching accounting courses is different for PowerPoint, computer site and visual and
auditory 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 mentioned
that the rate of implementing educational technology in industrial accounting and principles
of accounting courses is more than other courses of accounting.

Second hypothesis: The rate of implementing educational technology in accounting education
is different in terms of scientific rank.
As Table 3 reveals, only 3 out of 8 cases of implementing educational technologies are not
different in terms of professors' scientific status. So, it is claimed with 95% probability that
the rate of implementing educational technology in term of professors' scientific rank is
different. Assistant professors use more educational technologies than other professors.

Third hypothesis: The rate of implementing educational technology in accounting education
is different in terms of level of teaching.
As shown in Table 4, the rate of implementing educational technology is different in all cases
in terms of professors' levels of teaching. The rate of implementing in two cases of word
processing and teleconference is similar and very low. At PhD level, the educational
technology is used more than other levels.




                                                                                                6
Fourth hypothesis: The rate of implementing educational technology in accounting education
is different in terms of professors' teaching experience.
Table 5 indicates that there is a significant difference between experienced and inexperienced
professors in using different educational technologies. Professors with less than 5 years of
teaching experience are more willing to use educational technologies. The rate of
implementing is different in all cases except for items 4, 6 and 8.

Fifth hypothesis: The rate of implementing educational technology in accounting education is
different in terms of professors' age.
As Table 6 shows, young professors are more eager to use educational technology in
accounting. The rate of implementing in first five cases is different but in last 3 cases are the
same.

Sixth hypothesis: The rate of implementing educational technology in accounting education is
different in terms of sex.
Table 7 reveals that male and female professors have the same opinions regarding the
selection of educational technology and implementing it in accounting education. Therefore,
it is concluded that there is no difference in the rate of implementing educational technology
in terms of sex.


   Table 2. Implementing educational technology in terms of teaching accounting courses
               1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                  Accounting       Financial
                                                               Cost Acc.     Auditing       Others
            Used kind of        (Acc.) Principle     Acc.                                             P
 Row                                                             N=18         N=10           N=5
            technology               N=15            N=27                                            Sig.
                                                                mean          Mean          mean
                                     Mean            mean
   1    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          1.7




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Table 3. Implementing educational technology in terms of scientific ranking of professors
               1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                                    Assistant      Associate      Full
                                      Instructor
                  Used kind of                        Prof.          Prof.        Prof.      P
                                        N=27
    Row           technology                          N=35           N=10         N=3       Sig.
                                        Mean
                                                     mean            mean         Mean
        1    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%

        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         1.87



        Table 4. Implementing educational technology in terms of Levels of teaching
               1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                    Competence       Bachlorl of      Master of
                                                                                    Ph.D.
                Used kind of          of Acc.           Acc.            Acc.                  P
   Row                                                                               N=7
                technology             N=21            N=25            N=22                  Sig.
                                                                                    Mean
                                       Mean            mean            mean
    1       Slide, PowerPoint            2.00            2.10           2.19         2.33    %2

    2       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         2.13




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     Table 5. Implementing educational technology in terms professors' experiences
            1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                 1-5 years    6-10 years    11-15 years     16 and more
             Used kind of                                                                    P
Row                                N=11          N=27          N=23             N=14
             technology                                                                     Sig.
                                   Mean         mean           mean            Mean
 1      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            1.76



       Table 6. Implementing educational technology in terms of professors' ages
            1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                25-34 ages     35-44 ages      44-54 ages     55 and more
            Used kind of                                                                     P
Row                                N=15           N=35            N=30            N=5
            technology                                                                      Sig.
                                  Mean           mean            mean            Mean
 1      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            1.75




                                                                                                   9
               Table 7. Implementing educational technology in terms of professors' sex
                    1 = Never use, 3 = 50% times or most times, N = Number of received replies

                                                      Male         Female
                               Used kind of                                      P
                   Row                                N=66          N=9
                               technology                                       Sig.
                                                      Mean          mean
                     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          1.74



CONCLUSION

In this research project, the rate of implementing and adopting different educational
technologies in accounting education by university professors at Tehran state and Azad
universities were carried out. As it was expected, the most used educational technology in
accounting education is information technology which included E-mail, internet and
PowerPoint. Auditory and visual technology are also used in this field. More ever,
educational technology in some courses like industrial accounting and principles of
accounting is used more. In terms of professors' scientific rank, assistant and associate
professors use more educational technologies at master and PhD levels. Younger professors
are more willing to use educational technologies than older ones. Sex plays no role in
selection and implementing educational technology in accounting.


SUGGESTIONS FOR FURTHER STUDIES

Due to time limitations, it is recommended that such study can be carried out in all
universities with regard to professors' teaching courses (financial accounting, industrial
accounting, auditing, principles of accounting, systems of accounting information …),
professors' scientific ranking (facility member, assistant, associate and full professor), level of
teaching (BA, MA, PhD), years of teaching experience, sex and age of professors. It is also
suggested that the rate of implementing in each case, challenges and problems in
implementing educational technology and merits and drawbacks of these technologies can be
fully investigated.




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REFERENCES

Adams, 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 a
Company's Financial Position – An Innovation Educational Approach to Communicating
Financial Information in Financial Reporting: A Comment’ Accounting Education: An
International Journal, 2:4, 303-9.

Brown, R.B. and Guilding, C. (1993) ‘A Survey of Teaching Methods Employed in
University Business School Accounting Courses’ Accounting Education: An International
Journal, 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 Accounting
Education, (February 200), pp 127-162.




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