Information and Communication Technology (ICT) Integration in the Teaching and Learning of Accounting Programmes in Ghana

Abstract

Technology is fast advancing and as such accounting educational institutions need to devise innovative techniques for teaching and learning of accounting to stay competitive. The integration of ICT with accounting, therefore, serves as one innovative means for teaching and learning accounting. This study focused on the integration of ICT in the teaching and learning of accounting programmes in Ghana. The study employed a qualitative research method which used interviews and focus group discussions as the data collection instruments. In all, ninety-four respondents; twenty-two lecturers, and seventy-two students from six universities in the country which formed the scope of this study were purposively chosen. The data were manually analysed. The study found that although ICT integration in the teaching and learning of accounting in Ghana is an effective way of promoting teaching and learning, however, its integration is not mandatory as lecturers and students integrate it at their will. The study also revealed that whiles some lecturers and students integrate ICT frequently in their teaching and learning activities, some do not because they are not proficient in the use of these technological tools and services. Also, the findings showed that some institutions and students cannot afford the needed technologies to facilitate technology-based teaching and learning due to inadequate financial resources. It is therefore recommended that for successful integration of ICT in the teaching and learning of accounting; it is important for software training programmes to be organised for students and lecturers. Institutions should also invest in their ICT hardware and software infrastructure and also make ICT integration compulsory for both students and lecturers.