UNIVERSITY OF GHANA COLLEGE OF HUMANITIES INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) INTEGRATION IN THE TEACHING AND LEARNING OF ACCOUNTING PROGRAMMES IN GHANA BY NDOR AKOLGO PETER 10805202 THIS THESIS IS SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF GHANA, LEGON, IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF DEGREE OF MASTER OF PHILOSOPHY (M. PHIL) IN ACCOUNTING DECEMBER, 2021 University of Ghana http://ugspace.ug.edu.gh i DECLARATION I Ndor Akolgo Peter (10805202) hereby declare that this thesis is my research and that this thesis has not been presented either in part or whole in another institution or this institution for any award. I declare that all sources and references consulted for ideas have been dully acknowledged. I, therefore, take responsibility for any error that may be part of this write-up. …12…/..10../…2022…… NDOR AKOLGO PETER DATE (10805202) University of Ghana http://ugspace.ug.edu.gh ii CERTIFICATION We hereby certify that this thesis is supervised in accordance with procedures laid down by the University. ………………………………….. ………………………………… Prof. Samuel Nana Yaw Simpson Date (Supervisor) Dr. Francis Aboagye-Otchere Date (Supervisor) University of Ghana http://ugspace.ug.edu.gh iii DEDICATION I dedicate this work to my lovely sons; Goodluck Winiyisimah Ndor and Godson Tilogba Ndor University of Ghana http://ugspace.ug.edu.gh iv ACKNOWLEDGEMENT My first thanks goes to the almighty God, for the protection, guidance, and wisdom during the period of the work. My gratitude also goes to my supervisors Prof. Samuel Nana Yaw Simpson and Dr. Francis Aboagye-Otchere for the sacrifices made out of their busy schedules to supervise and guide me throughout the research. My colleagues and friends who contributed in diverse ways to make this write-up a reality, I say God bless you all. University of Ghana http://ugspace.ug.edu.gh v 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. University of Ghana http://ugspace.ug.edu.gh vi TABLE OF CONTENT DECLARATION.......................................................................................................................................... i CERTIFICATION ...................................................................................................................................... ii DEDICATION............................................................................................................................................ iii ACKNOWLEDGEMENT ......................................................................................................................... iv ABSTRACT ................................................................................................................................................. v TABLE OF CONTENT ............................................................................................................................. vi LIST OF TABLES ..................................................................................................................................... xi LIST OF FIGURES .................................................................................................................................. xii LIST OF ABBREVIATIONS ................................................................................................................. xiii CHAPTER ONE ......................................................................................................................................... 1 INTRODUCTION ....................................................................................................................................... 1 1.1 Background of the Study ...................................................................................................................... 1 1.2 Problem Statement ................................................................................................................................ 4 1.3 Objectives of the Study ......................................................................................................................... 6 1.4 Research Questions ......................................................................................................................... 7 1.5 Scope of the Study ................................................................................................................................. 7 1.6 Significance of the Study ...................................................................................................................... 8 1.7 Limitations of the Study ....................................................................................................................... 8 1.8 Organisation of the Study .................................................................................................................... 9 1.9 Summary of the Chapter ...................................................................................................................... 9 CHAPTER TWO ...................................................................................................................................... 11 LITERATURE REVIEW......................................................................................................................... 11 2.1 Introduction ......................................................................................................................................... 11 2.2 Teachings and Learnings in the Universities .................................................................................... 11 2.2.1 Traditional Education...................................................................................................................... 12 2.2.2 Distance Education .......................................................................................................................... 13 2.2.3 Blended Education ........................................................................................................................... 15 2.5 The Call for ICT in Accounting Education ...................................................................................... 22 2.6 ICT Integration in Accounting Education ........................................................................................ 24 2.7 Accounting Software for Teaching and Learning ............................................................................ 26 2.7.1 Fresh books ............................................................................................................................... 26 2.7.2. HCCS ....................................................................................................................................... 26 University of Ghana http://ugspace.ug.edu.gh vii 2.7.3. Xero .......................................................................................................................................... 27 2.7.4. Sage........................................................................................................................................... 27 2.7.5. Quick Books ..................................................................................................................................... 27 2.7.6 Spreadsheet ....................................................................................................................................... 28 2.8 Motivations for ICT Integration ........................................................................................................ 28 2.9 How ICT is integrated into Accounting Education .......................................................................... 31 2.10 Challenges of ICT Integration ......................................................................................................... 34 2.11 Teaching Approaches for ICT Integration ..................................................................................... 36 2.11.1 Problem-Based-Learning Method .............................................................................. 37 2.11.2 The Case Study Method ............................................................................................. 38 2.11.3 Experiential and Activity-Based Learning ................................................................. 39 2.11.4 Other Teaching Methods ............................................................................................ 40 2.12 Theoretical Review ............................................................................................................................ 41 2.12.1 Technological, Pedagogical, Content, Knowledge Theory (Tpck) ............................ 41 2.12.1. Technological knowledge .......................................................................................... 42 2.12.1.2 Pedagogical knowledge ........................................................................................... 43 2.12.1.3 Content knowledge .................................................................................................. 43 2.12.2 Constructivism Learning Theory ................................................................................ 45 2.12.2 Ideas of the Constructivism Theory ............................................................................ 46 2.12.2.1 On learning .............................................................................................................. 46 2.12.2.2 On teaching .............................................................................................................. 47 2.12.2.3 On knowledge .......................................................................................................... 47 2.12.2.4 On students .............................................................................................................. 47 2.14 Summary of the Chapter .................................................................................................................. 49 CHAPTER THREE .................................................................................................................................. 50 METHODOLOGY ................................................................................................................................... 50 3.1 Introduction ......................................................................................................................................... 50 3.2 Research Paradigm ............................................................................................................................. 50 3.3 Philosophical Stance of the Study ...................................................................................................... 52 3.4 Research Design/ Research Approach .............................................................................................. 52 3.5 Population of the Study ...................................................................................................................... 53 3.6 Sample and Sampling Technique ...................................................................................................... 53 3.6.1 Sampling of students .................................................................................................... 55 University of Ghana http://ugspace.ug.edu.gh viii 3.6.2 Sampling of lecturers .................................................................................................... 56 3.7 Data Collection Methods .................................................................................................................... 56 3.8. Data Collection Instrumentation ...................................................................................................... 57 3.8.1 Interviews ..................................................................................................................... 58 3.8.2 Focus group discussions ............................................................................................... 58 3.9 Reliability and Validity ....................................................................................................................... 58 3.10 Data Analysis Approach ................................................................................................................... 60 3.11 Ethical Consideration ....................................................................................................................... 61 3.12 Chapter Summary ............................................................................................................................ 62 CHAPTER FOUR ..................................................................................................................................... 63 DATA PRESENTATION AND DISCUSSION OF FINDINGS ........................................................... 63 4.1 Introductions ....................................................................................................................................... 63 4.2 The Profile of Participants Interviewed ............................................................................................ 63 4.3. Motivation for ICT Integration ........................................................................................................ 64 4.3.1 Faster sharing of information ....................................................................................... 65 4.3.2 Promotion of active and collaborative learning ............................................................ 66 4.3.3 Promotion of effective teaching ................................................................................... 66 4.3.4 Breaching the distance and promoting students’ enrolment ......................................... 67 4.3.5 Effective assessment of students .................................................................................. 68 4.3.6 Professional development ............................................................................................. 69 4.4 How ICT is Integrated into the Teaching and Learning of Accounting ........................................ 70 4.4.1 Tutorials and group discussion ..................................................................................... 70 4.4.2 Solving assignments, trial questions, and learning ....................................................... 71 4.4.3 Teaching and student learning ...................................................................................... 72 4.4.4 Clarification of concepts ............................................................................................... 73 4.4.5 Referring students to learning materials and quizzes ................................................... 73 4.5 Context Which Technological Tools and Services are Useful ......................................................... 74 4.5.1 Project Work/Research ................................................................................................. 74 4.5.2 Tutorials ........................................................................................................................ 75 4.5.3 Group discussions and group presentation ................................................................... 76 4.5.4 Group discussion and one-to-one interaction ............................................................... 76 4.5.5 Research and personal development ............................................................................. 77 4.6 Frequency of ICT Integration ............................................................................................................ 77 University of Ghana http://ugspace.ug.edu.gh ix 4.7. Challenges of ICT Integration .......................................................................................................... 79 4.7.1 High cost of computers and other technologies ............................................................ 79 4.7.2. Internet connectivity failures ....................................................................................... 80 4.7.3 Diversion of attention ................................................................................................... 81 4.7.4 Lack of training on ICT use .......................................................................................... 81 4.7.5 Inadequate computer laboratories for student access ................................................... 82 4.8. Teaching Approaches for ICT Integration ...................................................................................... 83 4.8.1 The use of the lecture/ traditional method .................................................................... 83 4.8.2 Other innovative methods of teaching .......................................................................... 84 4.8.2.1 The case study method .............................................................................................. 84 4.8.2.2 The problem-based learning method ......................................................................... 85 4.8.2.3 Experiential and activity-based learning ................................................................... 85 4.8.2.4 Seminar presentations ................................................................................................ 86 4.9 Discussion of Findings ........................................................................................................................ 86 4.9.1 Motivation for ICT integration ..................................................................................... 86 4.9.2.1 How ICT is Integrated into Accounting Education ................................................... 89 4.9.2.2 Context in which ICT tools and services are useful .................................................. 91 4.9.2.3 Frequency of ICT integration .................................................................................... 92 4.9.3 Challenges of ICT integration ...................................................................................... 92 4.9.4 Teaching Approaches for ICT Integration .................................................................... 94 4.10 Chapter Summary ............................................................................................................................ 96 CHAPTER FIVE ...................................................................................................................................... 97 SUMMARY, CONCLUSION, AND RECOMMENDATION .............................................................. 97 5.0 Introduction ......................................................................................................................................... 97 5.1 Summary of Findings.......................................................................................................................... 97 5.1.1 Motivations for ICT integration ................................................................................... 97 5.1.2 How ICT is integrated in accounting education ........................................................... 98 5.1.3 Challenges of ICT integration ...................................................................................... 99 5.1.4 Teaching approaches for ICT integration ..................................................................... 99 5.2 Conclusion ......................................................................................................................................... 100 5.3 Recommendation ............................................................................................................................... 101 5.4 Contribution of the Study ................................................................................................................ 103 5.4.1 Literature / Theory ...................................................................................................... 103 University of Ghana http://ugspace.ug.edu.gh x 5.4.2 Policy .......................................................................................................................... 104 5.4.3 Practice ....................................................................................................................... 104 5.5 Chapter Summary ............................................................................................................................ 105 REFERENCES ........................................................................................................................................ 106 APPENDIX 1 ........................................................................................................................................... 116 FOCUS GROUP DISCUSSION GUIDE FOR STUDENTS ............................................................... 116 APPENDIX 2 ........................................................................................................................................... 118 INTERVIEW GUIDE FOR LECTURERS .......................................................................................... 118 University of Ghana http://ugspace.ug.edu.gh xi LIST OF TABLES Table 1: Profile of Lecturers ......................................................................................................... 63 Table 2: Profile of Students .......................................................................................................... 64 University of Ghana http://ugspace.ug.edu.gh xii LIST OF FIGURES Figure 1: Blended Learning .......................................................................................................... 16 Figure 2: Stages of ICT Integration .............................................................................................. 20 Figure 3: Mapped ICT Integration Stages into Teaching and Learning ....................................... 21 Figure 4: Technological, Pedagogical Content Knowledge ......................................................... 44 University of Ghana http://ugspace.ug.edu.gh xiii LIST OF ABBREVIATIONS University of Ghana UG Valley View University VVU University for Professional Studies UPS Bolgatanga Technical University BTU Accra Technical University ATU Central University College CUC Technological Pedagogical Content Knowledge TPCK University of Ghana http://ugspace.ug.edu.gh 1 CHAPTER ONE INTRODUCTION 1.1 Background of the Study The continuous advancement of technology and the increasingly dynamic environment in which accountants work requires a re-orientation as well as innovative techniques for the teaching and learning of accounting (Gaviria, Arango & Valencia, 2015; Oliveira, Manuel, Barros & Arantes,2013). Edmund, Thoery and Conole (2012) opined that there have been numerous calls from all corners of the world for educational institutions to incorporate information communication and technology into teachings and learning if they desire to stay competitive. Binqimlas (2009) reported that modern technology does not only promote an opportunity for engaging students in active learning to enable students and instructors to familiarize themselves with several technological tools within the classroom setting and even after the classroom for quality instruction. Technological tools should therefore be seen as instruments of change in how accounting is taught and learned. Bhasin (2012) argued that the integration of ICT in any educational programme is not a big problem, but the success of the integration depends heavily on how it is implemented. Annasignh (2019) in supporting the argument of Bhasin (2012) argued that students often do not get motivated in Virtual Learning Environment (VLE) or experience deep learning automatically without a good teaching approach. He, therefore, advocated for instructors to arouse creative thinking from students with well-informed and teasing questions which would promote collaborative learning and facilitate knowledge transfer. Similarly, Koehjer, Mishra, and Yahya (2007) added that for a of technology integration to be sucessful in an educational establishment, a coherent understanding of the technological-pedagogical –content-knowledge is University of Ghana http://ugspace.ug.edu.gh 2 needed. Gordon (2014) argued that instructors need to adopt a flexible approach to teaching when integrating technology to fully reap the benefits associated with the integration. Information Communication and Technology refers to a set of data, electronic, microelectronic, telecommunication, and computers which are used to make lives meaningful (Gaviria et al., 2015). The author further avers that ICT is a tool that permits the storages, retrievals, manipulations, transmissions, and receipts of data. ICT in the current study is considered as anything relating to computing technology. McCombs and Whisther (1997) believe that the center of the learning process are students and in trying to educate them to influence the needed change in them, it is very important that the learner’s characteristics are well understood to help them construct their knowledge. They insisted the newest generations of accountants are immersed in the use of technologies and therefore accounting educators must tailor their instructional design in such ways as it would enable them to conform with the current generation. From literature, the benefits of ICT in accounting education have been testified (Selwyn, Henderson & Aston, 2017; Watty, Mckay & Ngo, 2016; Gaveria et al., 2015). The integrations of ICT in secretarial education enhances students’ active involvement, offer increasing opportunities for interaction and deep learning, improves delivering of content, reduces attrition rates, and creates work-ready graduates. Another benefit is that technological tools provide sensory stimuli. The use of technological tools to teach creates a virtual reality which ultimately makes learning more joyful and useful. Karschner and Sellinger, (2003) enumerated several benefits to be extracted from ICT when it is integrated with teaching and learning which include, it offers high- quality learning materials, it meets the education need of learners, promoting parity and independence of learners, and also enhances the availability of information for students and enable University of Ghana http://ugspace.ug.edu.gh 3 students to easily share the information which ensures effective learning among students. ICT had made information creation, collection, organizing, storage, retrieval, and dissemination simple. Universities can now generate and maintained electronic libraries which makes teaching and learning an easy task for both students and instructors. In recognizing the actual and potential benefits of technology, countries all over the world have called for the integration of various technologies with accounting to improve accounting education. The American Accounting Association formed the Accounting Education Change Commission (AECC) which emphasised creative use of technologies in educating accounting students. In 2012, the Pathway Commission on Accounting Higher education also called for the increased integration of technologies with accounting. The government of Ghana instituted a policy framework in 2007 to increase the presence of ICT in educational institutions including accounting institutions to enhance educational activities among students and their instructors. Notwithstanding, accounting intuitions have been criticized for being technical since it educates students in accounting and reporting without applications of skills (Awayiga, Tsamenyi & Onumah,2010). Bui and Porter's, (2010) study on accounting employees, graduates, and professors about the effectiveness and competencies of the accounting curriculum in New Zealand concluded that students are solely taught intellectual knowledge and lack core skills in information technology. The technical aspect of accounting education may be explained by the reluctant nature of accounting educators to change their ways of teaching and the accounting curriculum. Fullan (2001), explained that experienced teachers are not always prepared to change their usual style /ways of teaching since they are deep-rooted in their own beliefs and knowledge they acquired during teaching life. University of Ghana http://ugspace.ug.edu.gh 4 Merino (2006) however, argues that technical approaches to accounting education is not sufficient and cannot serve as an adequate basis for accounting education. Prensky (2010) and Shaw (2014) critique that the traditional system of learning which use to be “telling and testing” is no longer suitable for the 21st century of students. Bae, Prasad & Alsadoon (2016) asserted that even –though there is a remarkable development in terms of ICT integration in educational systems where students use technological tools for information sharing and learning there is still a paucity of online learning initiatives which have not been fully utilized. The big question that remained is “how is ICT integrated with the teaching and learning of accounting programmes in Ghana? There is therefore a need for a study to explore information communication technology integrations in the teachings and learnings of accounting programmes. 1.2 Problem Statement There is an upsurge in the use of ICT by educational institutions (Bhasin, 2012; Edmund et al., 2012 & Gaviria et al., 2015). A well-designed teaching and learning approach, curriculum design, and the appropriate technology have been argued to be the prerequisites to the successful integration of ICT in the teaching and learning process (Koehjer et al., 2007). The continuous upsurge in the use of ICT depicts a need to have a comprehensive understanding of how ICT could be integrated with the teaching and learning of accounting. Research on ICT and accounting education has been approached from two directions. Firstly, most studies concentrated on the need to integrate ICT in accounting education (Pan& Seow, 2016; Wessels, 2007; Ezeami & Akpotohow, 2014; Blankley, Kerr & Wiggins, 2011). Thus employing quantitative surveys, these studies mainly conclude that the only way to prepare accounting University of Ghana http://ugspace.ug.edu.gh 5 graduates for the digital era is to change the accounting educational curriculum in line with technological developments. Secondly, other studies (Simpson & Welbeck, 2013; Wahab, 2015) have also focused on the technological apparatuses accounting students and lecturers use to improve teaching and learnings. These studies have neglected the teaching approaches to aid the integration of ICT in accounting. Studies have also shown that extensive research has been conducted on ICT and accounting education in the international context, as compared to developing countries (Rogers, 2016). Since studies on ICT and accounting education are largely influenced by the social economic, cultural, and political setting of the samples being studied (Rogers, 2016) the findings of those studies already undertaken cannot easily be replicated since factors influencing ICT integration into accounting education are not the same for both developed and developing nations. This underscores the need for this study to ascertain whether similar findings in the context already studied also exist in a developing country context like Ghana. Wu, (2016) posited that few studies on information technology and accounting research use theories, and even the few studies which use theories suffer from theoretical status quo-bias. Ferguson and Seow (2011) opined that those studies on information technology adoption always adopt the use of standalone firm-level theories. However, Dincer and Dincer (2016) and Oliveira and Martins (2011) all argued that technology and accounting research is a complicated issue and therefore cannot be approached from a single theoretical lens. This study, therefore, employs the Constructivism Learning Theory and Technological, Pedagogical Content knowledge Theory from other fields to explain how ICT could be integrated into the teaching and learning of accounting and the teaching approaches needed to integrate ICT in accounting. University of Ghana http://ugspace.ug.edu.gh 6 Most studies in ICT and Accounting education adopt the quantitative approach in collecting and analysing data( Pan & Seow, 2016; Wessels, 2007; Ezeami & Akpotohow, 2014; Blankley, Kerr & Wiggins, 2011). The current study argued that a deeper comprehension of participant's view and opinion on ICT integration in the teaching and learning of accounting cannot be achieved by the use of quantitative techniques as such methods are restrictive in explaining “how” and “why” ICT could be integrated and also imperfect in capturing the experiences of the participants. A qualitative case study is deemed most appropriate to understand the experiences of ICT integration in accounting. Furthermore, the scanty and fragmented studies on the integration of ICT with accounting education in the Ghanaian context does not help in understanding how ICT could used to enhance the accounting education, the teaching approaches to adopt to ensure successful integration, the motivations for ICT Integration in teaching and learning of accounting as well as the challenges. The present study therefore extends and contributes to the literature on the integration of ICT in accounting in enhancing teaching and learning. The study, therefore, seeks to answer the question “how is ICT integrated with the teaching and learning of accounting programmes in Ghana?” 1.3 Objectives of the Study The main objective of the study is to explore the integration of ICT in the teaching and learning of accounting programmes in Ghana. University of Ghana http://ugspace.ug.edu.gh 7 The specific objectives are; 1. To find out what motivates accounting students and lecturers to use ICT in their learning and teaching 2. To explore how ICT is integrated with the teaching and learning of accounting in tertiary institutions 3. To identify the challenges that accounting instructors and learners encounter using ICT in their learning and teaching activities 4. To examine the teaching approaches to use for integrating ICT in accounting education 1.4 Research Questions 1. Why is ICT integrated into the teaching and learning of accounting? 2. How is ICT integrated with the teaching and learning of accounting? 3. What are the challenges of integrating ICT in the teaching and learning of accounting? 4. What are the teaching approaches for integrating ICT in accounting? 1.5 Scope of the Study The study specifically seeks to explore information communication technology integrations in the teachings and learnings of accounting programmes in Ghana. The study targeted six tertiary institutions in Ghana offering accounting programmes which consisted of two public universities, two private universities, and two technical universities. University of Ghana http://ugspace.ug.edu.gh 8 1.6 Significance of the Study This study is of significance; to literature, policy, and practice. For literature, this study serves as a guide to future researchers who would like to research further on information communication technology integrations in the teachings and learnings of accounting programmes not necessarily in Ghana but in other jurisdictions. The study, therefore, adds to the few existing pieces of literature on information communication technology integrations in the teachings and learnings of accounting programmes in Ghana. Again, the finding of this study would guide policy makers in designing appropriate policies to integrate technologies in accounting programmes to equip accounting students with the needed skills to function proper in the ever-changing technological business environment. Lastly, to practice, the results of this study would enable accounting educators to be aware of the teaching approaches to adopt to integrate ICT in accounting. 1.7 Limitations of the Study The focus of the study is Ghanaian Universities offering accounting programmes hence the findings of this study is biased and limited to only Ghana. This means that other jurisdictions outside Ghana were not studied and the results of the study therefore cannot have general applicability. Again, the study looked at only business schools offering accounting programmes. This means that lecturers and students teaching or studying business courses but not accounting was not interviewed for their views to be sought. One limitation of this study is that the sample size had not been stated explicitly and thus data were collected after a considerable number of interviews using the purposive sampling technique. University of Ghana http://ugspace.ug.edu.gh 9 This means that only teachers and students with the requisite knowledge of the subject of interest were interviewed. Another limitation has to do with the reliability of the data and the data validity. Respondents may conceal vital information due to confidentiality issues and this may compromise the accuracy of the sought data. 1.8 Organisation of the Study The organization of the study is as follows: Chapter One deals with the background of the study, the statement of the problem, the research objectives, the scope, the significance of the study, and the limitations of the study. Chapter two reviewed extent literature in line with the study objectives; In this case, a general review of teachings and learnings to gain a general conceptual understanding of teaching and learning in the universities was done. This was followed by a review of information communication technology integrations in the teachings and learnings in accounting programmes, the teaching approaches for integrating ICT in accounting, and the motivations for and the challenges when integrating ICT in the teaching and learning of accounting programmes. This chapter ends by reviewing the theories underpinning the study. In chapter three, the study discusses the methodology adopted in achieving the study objectives. It covers the research paradigm, the research design, the population of the study, sampling and sampling techniques, data sources and collection methods, the analysis approach, and finally ethical considerations. In chapter four, the outcome of the research was presented and discussed. Chapter five covers the summary, conclusions, and recommendations. University of Ghana http://ugspace.ug.edu.gh 10 1.9 Summary of the Chapter This chapter commenced with the introduction of the study (thesis) by highlighting the various contributions of ICT to teaching and learning accounting. The study stressed that although ICT. integration could be beneficial to accounting education, its integration should be and need to be supported with the necessary teaching methods. Emphasis was then laid on the instructors of accounting to adopt and implement modern technological tools with the appropriate lesson planning. The chapter also indicated that although several studies about ICT and accounting education have been done in other jurisdictions, especially in the advanced countries, the same cannot be said to exist in Ghana and even technological factors are not the same across countries, therefore, necessitating a study in a developing country context. It is highly expected that the study would fill the gap in the literature and contribute immensely to both policy and practices where policy makers would be in a good position to rightly design policies to integrate ICT in accounting and accounting educators also be aware of the teaching approaches to adopt for the integration of ICT in accounting. University of Ghana http://ugspace.ug.edu.gh 11 CHAPTER TWO LITERATURE REVIEW 2.1 Introduction The chapter reviews the body of literature that is pertinent to the objectives of the study. In order to get a conceptual knowledge of teaching and learning in the universities, the chapter is divided into theme sections after a basic survey of the literature on the subject. The type of ICT integrated, the stages of ICT integration, the call for the integration of ICT into accounting education, the accounting softwares used in teaching and learning, the motivations for integrating ICT in the teaching and learning of accounting programmes, how ICT is integrated into the teaching and learning, the challenges of ICT integration and the teaching approaches for integrating ICT in accounting are reviewed. The chapter ends with a review of the theories underpinning the study. 2.2 Teachings and Learnings in the Universities Teaching and learning according to, Ambrose et al. (2010) is the produre that produces change as a result of experience, which raises the possibility of improved performance. Smita (2020) argued that the word “learning” has no specific and precise definition since learning can be put to multiple uses. However, he argued that learning is the acquisition and mastering of what is already known about something, a furtherance, and clarification of the meaning of one’s experience, or an organised intentional process of testing ideas relevant to problems. To Mayer (2019) learning is a relatively long- lasting modification of information or behaviour brought about by experience. This definition consist of three parts: the duration of the change is long-term rather than short- term, the locus of the change is the content and structure of knowledge in memory or behavior of the learner, the course of the change is the learner's experience in the environment rather than University of Ghana http://ugspace.ug.edu.gh 12 fatigue, motivation, drugs, physical conditions or physiologic intervention. Muijus and Reynolds (2005) asserted that effective teaching is getting the approach right to get students to be independent learners. Teachers were seen as knowledge owners who impart this knowledge they owned to students who were considered as the knowledge receivers. Teaching in the university however goes beyond the mere transmission of knowledge to the acquisition of other skills and the practical application of the knowledge acquired. In recent times, there is a general realisation that there is no such thing as knowledge “out there” independent of the knower but only knowledge that is constructed by learners themselves as they learn is the true knowledge (Jia, 2010). Teachers are therefore encouraged to use activities and opportunities to experiment to help learners to construct their knowledge since this helps learners understand the world better. Teachers, therefore, serve as facilitators in the knowledge dissemination process but not the imparters of knowledge. 2.2.1 Traditional Education Traditional teaching and learning describes a situation in which the teacher is having the sole power and controls the learning environment. The teacher in the traditional learning mode plays the role of the instructor in the form of lectures and the role of a decision-maker in the form of the curriculum content and specific outcomes. Hall (2002) describes the traditional approach as a system which is face-to-face learning. Traditional learning methods have a serious advantage for both the students and instructors. The very way in which the method is applied ensured that students are rewarded for their efforts, used class periods efficiently, and exercised clear rules to manage students’ behavior. The teachers communicate the knowledge and enforced standards of behavior. Tan (2005) posited that ICT makes it simple to engage with colleagues without University of Ghana http://ugspace.ug.edu.gh 13 difficulties in the class room and there is also less or absence of misinterpretation of information when using the traditional method. The traditional method provides an increased level of student engagement with teachers, increases interaction among students, provides a conducive environment to learn, offers fast and stretchy developments and deliveries of content, provides immediate feedback from instructors, and helps in maintaining interpersonal relationships. Again, it provides opportunities for majors that cannot be taught online to be handled. Despite, the advantages offered by the traditional approach, there have been some short-comings associated with it. Some of these include the need for a class room or space which may be expensive, the rigidity of its nature that it is not flexible and it also encourages rote learning. There is also the absence of simple recurrence of instructions that are taught except when such lessons are recorded. 2.2.2 Distance Education Distance learning refers to a system in which learners and instructors are set apart. Keegan (1980) used six key elements to describe distance education. His identified elements of distance education are; “Separation of teacher and learner, learners as individuals rather than groups, educators as an industrialized form, influence of an educational organisation, use of media to link teacher and learner, and two-way exchange of communication”. Traditionally, distance teaching and learning has been explained as teaching through print or electronic communications media to persons engaging in planned learning in a place or time different from that of the instructor or instructors. Kwapong (2009) posited that distance education serves as a solution to developing countries' educational problems due to their inability to meet the University of Ghana http://ugspace.ug.edu.gh 14 educational needs of their citizens. According to him, developing countries are still battling with the inability to put up infrastructure and acquire other educational learning materials to educate their citizens and as such should see distance education as a solution to their problems. Technological developments all over the world had challenge educators to redefine schooling and learning and at the same time aroused interest and propelled the growth of distance education. Such rapid developments in computer-related technologies have made it possible for distance educators to have ease delivery of their lessons. Morabito, Sack, and Bhate (2000) explained that the development of distance education took place in four generations; print instructions, broadcast systems, online instructions, and web-based instruction. The growth of distance education is a result of certain advantages it offers to its consuming public. The first advantage is accessibility. Distance education addresses the problem of physical accessibility. On -line classes which is another form of distance education helps students to avoid the problem of struggling over class room space. Students can sit in the comfort of their homes and receive an education. Again, distance education does not require students to travel long distances to a particular school to attend or access lectures. This helps students and the government to save cost. Also, students can study live anywhere. They must not physically be on campus to achieve this. However, distance education notwithstanding the foregoing advantages also has its disadvantages. Social isolation has been identified as a major disadvantage. Most often, students study alone. This may not give the students the needed interpersonal relationship that may be developed through the traditional classroom setting. To add, there is some hidden cost to both the students and educational instructors. The acquisition of the needed technologies to facilitate the learning process serves as a cost to both the students and educational institutions. The problem of distance education is both University of Ghana http://ugspace.ug.edu.gh 15 internal to the students and external to the educational institutions. Valentine (2002) asserted that the problems of distance education include; the quality of the education itself, the misuse of technology, the attitude of teachers who cannot adopt to the ways of teaching required by distance education, and the attitude of students who must be committed than the students of traditional teaching. 2.2.3 Blended Education Dziuban, Hartman, and Moskal (2004) defined a blended approach as an approach that combines the effectiveness and socialization opportunities of the class room with the technologically enhanced active learning possibilities of the online environment. It is simply an approach which is an integrated instructional approach that combines the face- to -face interactions in the traditional class room setting and online activities. Blended teaching and learning advances students’ performance in that it allows for careful and thought-provoking reflection that enhances personalized learning (Bryan & Volchenkova, 2016). King (2016) argued that the blended system can be categorized into four modes: rotational, flexibility, self-blended and enriched virtual. Educational institutions are now embracing this method due to the continuous complains of students that they lack intellect of belongings when it comes to online and distance learnings averts them from the expansion of interpersonal relationships and common moods between them and their instructors. The Blended approach, therefore, do not only a bridge between the distance learner and the instructor but also a bridge of time providing the learners the opportunities to develop the necessary interpersonal relationship as well as manage their time (Bryan & Volchenkova, 2016). Lin and University of Ghana http://ugspace.ug.edu.gh 16 Wang (2012) added that the blended approach has the advantages of integrating the advantage of e-learning with the traditional face-to-face learning approach. Although blended learning has become popular in higher educational institutions Kaur, (2013) argued that the blended system application in a developing country is problematic. He noted that developing countries still face challenges such as a lack of infrastructural facilities coupled with internet connection problems in most of their universities. Again, teachers’ inadequate knowledge of computer technology is a factor inhibiting the successful implementation of the blended method in higher institutions (Mahande, 2021). Lin & Wang (2012) postulated a blended system which is diagrammatized below; Figure 1: Blended Learning Source: Lin & Wang (2012) 2.3 Type of ICT /Technologies With the invention of computer technologies, institutions began to implement innovations to solve complex issues and to provide quality teaching and learning. The evolution of the internets has further deepened the importance of computer connectivity. These computers have made teaching University of Ghana http://ugspace.ug.edu.gh 17 and learning more easily by incorporating novelties and new approaches to the academic environment. Discussed below are the advancements empowered by ICT that brings improvement to teachings and learning processes. 2.3.1 Web Information Systems This is a system that uses internet web technology applications to transmit information and services to users of the information system. SunGard Higher Education (2010) claimed that “it is a software system whose main purpose is to publish and maintain data by using hypertext-based principles”. The author further claimed that the web system has changed to more instructional systems and as a set of program applications that obtain information from organized sources and places. Web Information Systems offers institutions instructional advancement and aid them to implement policies at work (SunGard Higher Education, 2010). According to the author, the outstanding web information system which is used over the world is “the Banner Unified Digital Campus worked”. The system incorporates different institutions together. 2.3.2 Learning Management Systems Adzharuddin and Ling (2013) explained that Learning Management System (LMS) refers to online portals that connect instructors and learners. The systems provide a platform for learners and instructors to exchange information easily. According to the author, the system aid instructors and learners to share ideas in a classroom environment. The LMS gives tutors a personalized online space for their lessons. Instructors could interact with learners over online portals without physically meeting. University of Ghana http://ugspace.ug.edu.gh 18 SunGard Higher Education (2010) claims that the greatest LMS contains more capability to get connected with web information systems (i.e. apply session records to save up approvals for exact courses). Outstanding LMS incorporates Blackboards, WebCT and Moodle. Chalkboards are the largest persuasive element among them because it is gotten from WebCTs (Adzharuddin and Ling, 2013). Backboards incorporate two organisations’ product bundles (Bremer and Bryant, 2005). The authors further claim that Moodle refers to a permitted open base program package that is established parallel to LMS domains. Adzharuddin & Ling (2013) argued that institutions need to give adequate training and education to learners using LMS. 2.3.3 Virtual Reality Virtual Reality (VR) refers to a technological system that permits interactions with computers- simulated environments, irrespective of the nature of the environment. The author further states that the system provides the platform to experience, feel and touch the historical, current, and imminent. Piovesan, Passerino, and Pereira (2012) asserted that learning involves the process of discoveries, explorations, and observations, as well as the perpetual constructions of facts. The authors further adduced that “the specific characteristics of the virtual reality can transform it as a mighty tool in service for everybody who seeks for an education evolution”. The utmost significant facet of virtual reality is precisely the possibilities, and virtual manipulations of targets to explore, analyse and study. Clark (2006) posited that the system could be used to aid and ensure that instructions are interesting with the hope of getting learners’ attentions and reducing the costs of simulations. The system University of Ghana http://ugspace.ug.edu.gh 19 offers the advantage of acquiring knowledge with actual conditions with imaginary features. Clark (2006) claims that simulations in Virtual Reality could alter the ways instructors and learners get interacted with each other regarding the issue under consideration. The system requires interactions and inspires vigorous participation instead of being passive. 2.4 Stages of ICT Integration The integrations of information communication technology have drawn the attention of instructors to an increase in technologies. Hinostroza (2018) however argued that ICT should be used to facilitate learning instead of the only reason that the system exists. Tactics for ICT integrations are essential in resolving to require teachings and learnings in the milieu that contains significant periods and efforts in executing them. Ng, Miao, and Lee (2009) asserted that ICT model can be divided into four stages. They are; 2.4.1 Emerging Stage This is the stage where new ICT tools are discovered by instructors and learners which include information, communication, and technology resource, their purposes, and their prospects and competence. 2.4.2 Applying Stage This stage involves the application of ICT tools in different fields or disciplines. This stage, therefore, helps the learners to make use of the ICT tools to discover new ideas. It includes the application of information communication and technology through its software and programs in a general form. 2.4.3 Infusing Stage University of Ghana http://ugspace.ug.edu.gh 20 This stage involves the skills to apply information communication and technology tools to accomplish a drive as in getting a task completed on time. This stage entails capacities to distinguish circumstances where ICT tools are incorporated to aid learning and solve factual difficulties. 2.4.4 Transforming Stage This stage involves the transformation of learning through the application of ICT tools. This stage helps to approach teachings and learnings with required information communication and technology materials to facilitate ICT integration patterns. Figure 2: Stages of ICT Integration Source: Ng, Miao, and Lee, (2009) Figure 1. depicts the ICT integration process from the initial emerging stage into the application then to the infusing through to the transformation. Thus, they are primarily to achieve change in the ICT integration regarding technology uses in teaching and learning. The authors explained that progression through these stages is time-bound. Moreover, the transformation of teaching and learning requires more than ICT skills training for both teachers and students. Infusing stage Emerging stage Applying stage Transforming stage University of Ghana http://ugspace.ug.edu.gh 21 UNESCO Bangkok study on ICT integration in 2004, recommended the following, on how teachers and students could be trained to integrssate ICT; 1. ICT- related skills training for teachers and students which is compatible with the objectives of the classroom to enhance skills development in teaching and learning. 2. Work place training for teachers by seniors or colleagues who are well experienced. 3. Coaching by peers to ensure that learning is achieved based on the needs of teachers and students to develop their ICT skills. Specializing in the use of ICT Transforming Embedding LMS & WBI How and when to use ICT Infusing Applying Emerging Infuse multimedia and simulation Learning how to use ICT Integrating CAI/CBT/CAL Become aware of ICT Learning about ICT Teaching with and through ICT Figure 3: Mapped ICT Integration Stages into Teaching and Learning (Source: Ng, Miao, and Lee, 2009,) Figure 2 indicates processes that begins with knowledge about information University of Ghana http://ugspace.ug.edu.gh 22 communication and technology and instructions via the same tools. The developing steps involve becoming conscious of ICTs by applying the software. The pervading steps involve ways to apply ICT tools “such as multimedia and simulation software”. Transformation is “integrating ICT and fusing learning management systems and web- based teaching and learning”. Actual ICT incorporation should emphasize the instructional designs “by explaining how technology is used in this way and why”. ICT integrations have the possibility of engaging students. Additionally, “ICT can support various types of interactions in the learning environment: learner – content, learner-learner, learner-teacher, and learner- interface”. Hermawan & Deswila (2018) claims that “these engagements make the learning active and interactives”. Hernandez (2017) opined that instructional technologies provide revolutionary commitments to transform standards of teaching and learnings 2.5 The Call for ICT in Accounting Education There have been several calls for the Integration of ICT into accounting education (The Pathway Commission on Accounting Higher Education, 2012; Pan & Seow, 2016; and Wessel, 2007). A comprehensive study by Harrast, Strong, and Broomley (2010) on “more accounting theory or more information technology” about the technological strengths and weaknesses of undergraduate accounting students revealed that a large proportion of accounting students are deficient in requisite technologies even after completing their undergraduate accounting course work. This supports the arguments that there is a need to integrate technologies in the teaching and learning of accounting. Similarly, Rhodes (2013) conducted a study on the future of accounting education with the integration of ICT and concluded that the integration of ICT into accounting education University of Ghana http://ugspace.ug.edu.gh 23 would bring the accounting graduate and employer into an alignment thereby adding value to the graduate to meet the demands of the employer in the technological environment. Also, Zureigat (2015) in his study on “Accounting graduates’ skills and employer needs: The Saudi case”, the findings showed that IT knowledge and skills are important for accounting students based on the employer’s view point in Saudi Arabia. While many researchers who call for the integration of technologies in accounting education believe is the best approach to educating accounting students to experience deep learning. Others hold a different view about this approach. For instance, Bhasin (2012) argued that the best approach is for the teachers of accounting to have a good teaching method that would enable them properly integrate ICT in the teaching of accounting. He believes that the success of the integration of ICT into the teaching and learning of accounting heavily depends on the teaching method. Similarly, Koehjer et al (2007) added that a teacher would need to have a coherent understanding of the technology, the teaching approach, content knowledge, and the relationship between them for effective integrations of technology into teachings and learning processes. Accounting educators, therefore, need an understanding of the technology, the teaching approach, content knowledge, and their relationship to integrate ICT in accounting. Annansingh (2019) also stressed that teachers need to have appropriate instructional support that would facilitate the teaching and learning process arguing that students do not automatically get intrinsically motivated in the virtual learning environment without the appropriate instructional support. The Pathway Commission (2012) and the European Accounting Education Change Commission, both argued that current accounting education is deficient in integrating ICT into its teaching and learning. University of Ghana http://ugspace.ug.edu.gh 24 Onumah et al (2010) asserted that accounting education is still technical and more emphasis is placed on peripherals to the neglect of soft skills. Babington (1997) added that accounting education has over-emphasized the technical aspects. Paisey and Paisey (2000) explained that the technical aspects of accounting education are a reflection of the characteristic professionally situated nature of accounting education (Merino, 2006). 2.6 ICT Integration in Accounting Education Teaching may simply be seen as a set of activities that are directed at guiding a child to achieve an expected outcome. It connotes understanding the child, guiding the child, and educating the child. The method that is employed in the teaching and learning of accounting when integrating ICT should therefore take into consideration the curriculum design encompassing the study methods, the lesson planning activities, the teacher's subject knowledge, the teacher's technological knowledge, and the ability of the teacher to adapt the learner circumstances and abilities to the learning objectives. Undoubtfully, the teacher's ability to exhibit these qualities would reflect in the teacher's instructional methods and the assessment of the students. The instructors must also outline the performance indicators which would enable the learning to occur. The varying degrees in which ICT is integrated into the teaching and learning of accounting have been established in the literature (Abdul Wahab, Mohammed & Dangi, 2017; Blankley, Kerr & Wiggins, 2018; Ezeami, & Akpotohwo, 2014, Ahmadi, 2011; Boyce, 1999; Gaviria, Arango & Valencia 2015). Gaviria et al., (2015), concluded that ICT integrations in the teachings and learnings of accounting programmes makes instructors communicate the instructional purpose at which they want to arrive. Boyce (1999) posited that when technology is firmly placed within the best teaching approach, accounting departments can make the teaching of the technical content of accounting courses more University of Ghana http://ugspace.ug.edu.gh 25 efficient. Ezeami and Akpotohwo (2014) employed a quantitative method to assess the integration of information and communication technology in accounting education (Instruction) in Ekiti state universities and found that there is strong evidence that ICT plays a great role in the teaching and learning of accounting educational courses. However, they recommended that universities offering accounting education should widen the areas of their ICT facilities' curriculum coverage. Similarly, Wahab, Mohammed, and Dangi (2017) also used a quantitative study to assess Technology-Based Accounting Education: Evidence on Acceptance and Usage where it was found that there is a strong relationship between past IT experience and the acceptance of IT-based education. It can be deduced from this study that the particular usage of a technological tool and how it is integrated into the teaching and learning of accounting programmes would depend on both the teacher and student experience for a such technological tool. Furthermore Blankley, Kerr, and Wiggins (2018), the study revealed that students are obtaining valuable experience with a wide array of technological tools. Ahmadi (2011) study also concluded that students adopt a positive attitude toward learning when technological tools are integrated into the teaching and learning process. Generally, there is an understanding that technological tools play a vital role in higher education and this is posited by scholars in other jurisdictions. Dabbagli and Kitsantas (2011) explained that social media which is one of the emerging technologies provides an enabling environment for personal learning, facilitating formal and informal learning and offering a good pedagogical design that enhances learning. Bhasin (2012) also underscored the importance of ICT integration in higher education learning. He however cautioned that the needs of the various schools should be considered when integrating ICT into educational institutions. The next section discusses the motivations for integrating ICT in accounting. University of Ghana http://ugspace.ug.edu.gh 26 2.7 Accounting Software for Teaching and Learning Accounting Softwares are computerized programmes that help to record, classify, analyse and prepare useful financial accounting reports such as income statements, cash flow statements, and balance sheets (Bahati, 2014). Teru and Hla (2015) asserted that to coordinate the processes of accounting effectively and minimize errors, accounting software/systems have become the panacea. The manual method of managing and processing accounting has several pitfalls such as difficulty in retrieving information, computational errors, and time-consuming. These pitfalls have paved the way for a modern approach where computer programmes are designed to suit the manual book-keeping and preparation of accounts at a faster and more convenient means. Williams (2022) identified five top accounting softwares that could be used by educational institutions. These are expanded below; 2.7.1 Fresh books This software is powerful software that can execute advanced accounting and financial management tasks. This software can get both cash and credit transaction captures within a short period. It is good for transactions that involve invoices, customer relationships, expenditure tracking, and automation of systems. The software is important because it is built on a cloud infrastructural system. It makes it easy to access financial information through the internet across the globe. The system has Graphical User Interface (GUI) that makes it more instinctive. 2.7.2. HCCS This specific software is configured purposely for institutions and academia which is multipurpose and proficient in executing tasks. The HCCS system streamlines processes in the preparation of University of Ghana http://ugspace.ug.edu.gh 27 finances and payroll efficiently. It can execute well-informed financial accounting and reporting systems. The system is also good for budgetary and integrations, forecast expenditures, and predicting accurately. 2.7.3. Xero This software makes manipulations of accounting information very simple, effective, and efficient and also maximizes accounting information solutions. Xero is a “digital accounting assistant” which is built using the internet which makes it easier to obtain accounting data and information worldwide. It is also good for the preparation of cashflow statements and transmutation of the invoice, preparation of bank reconciliation statements among others. 2.7.4. Sage Sage software is an entire environment that is built with the purpose of assist perform accounting information and activities. This software can manipulate accounting information in institutions. The software offers opportunities to select between desktops and cloud-based operations. 2.7.5. Quick Books This is an accounting information software that processes financial transactions. It offers accounting information to users with charts of accounts, and customized invoices, tracks account payables, tracks account receivables, profits and loss statements, and balance sheets,and manages cashflows. It is the best accounting software for the preparation of payroll and other financial transactions. University of Ghana http://ugspace.ug.edu.gh 28 2.7.6 Spreadsheet The spreadsheet is extensively used throughout the whole world, either with accountants, engineers, and many other professions. When using Sage Pastel Accounting users may import and export figures using spreadsheets. It has features such as graphs, financial ratios, and a dashboard that has been imported or exported from Sage Pastel Accounting software. 2.8 Motivations for ICT Integration Information and Communication Technology contributes a lot to the effective teaching and learning of accounting for both accounting educators and accounting students. As postulated by Dabbagh and Kitsantas (2011) students learn very well through both formal and informal engagements. Technological tools facilitate students learning by providing these formal and informal means with virtual stimuli for learning. Through technological tools, accounting students and lecturers can access the right learning materials; at the right times and in the right volumes they need for the effective teaching and learning of accounting. Teaching accounting formulations through a virtual educational mediator type OVA is an accurate alternative to integrate current technology with a logical teaching-learning process, being didactic, comprehensive, and oriented to image viewing with a sense of active and proposed construction of the financial learning process logic. This is achieved by the intrinsic motivation of the person, manifested by the precision of the formula through the algorithm and the attention to the dynamics of the image with the perception of the sense of the financial problem. It takes into account conceptual elements of understanding and reflective praxis such as the notion of cognitive interaction between the dynamic image and perception of the understanding of the accounting procedure. An objective application of the dynamic graphical of accounting University of Ghana http://ugspace.ug.edu.gh 29 formulations is therefore accomplished in different scenarios and examples (Gaviria et al.,2015). The use of ICT in the teaching and learning of accounting enhanced students’ deep approach to learning. The student will strengthen their ability to connect what they have been taught with the situation at the computerized work place and real life, improve social interactions and realise personalization in learning thus increasing the effectiveness of teaching and learning (Sam & Indra, 2010). Mikre (2011) argued that the contribution of ICT to the teaching and learning process of any educational establishment are numerous; ICT promotes students’ active involvement in the lesson, provide student-instructor interaction, enhances collaboration among students, satisfy student quest for new knowledge and promotes the independence of learners. Lippiricottm, Matulich, and Squires (2006) study “ To learn or Not to learn: The effect of Educational Technology on Learning in Accounting Courses” revealed that students obtain benefits from active technological learning tools and the tools are used to facilitate the educational experience of students and at the same lessening the burden of instructors. Similarly, Neto, Gomes, and Titton (2017) study concluded that the use of technology-driven flipped class promotes active learning in accounting resulting in better engagement and improvement in student performance. They, therefore, advised that universities should encourage the use of technological resources to improve the educational process. Khan, Ahmed, and Amin (2017) observed that ICT tends to improve teacher performance which ultimately leads to student independent learning. As established by Mastrolia and Willits (2013) and McCombs and Whisther (1997) that the current generation of accounting students is so fascinated by technology and its tools, it is suggestive that then accounting educators must plan their instructional design and materials in such ways that would facilitate the acquisition of University of Ghana http://ugspace.ug.edu.gh 30 knowledge and at the same time positioning them in line of the present generation. Vigdor and Ladd (2010) posited that the integration of ICT into the teaching and learning of accounting would enable learning to be exciting for these digital natives and helps in the realiation of the dreams of modern accounting students. Another motivation for ICT integration in the teaching and learning of accounting is that it has successfully bridged the gap between time and space. Sam and Indra ( 2010) argued that the integration of ICT in the teaching and learning of accounting allowed accounting institutions to expand their markets, respond to business and environmental requirements, support cross-cultural and cross-functional teams of students to engage and work together and allows faster and more practical coordination between lecturers from various nations while maintaining the targeted level of quality delivery of knowledge of accounting education. The integration of ICT in teaching and learning accounting allows for more time and space flexibility for lecturers and students to use the educational materials. It also allows for continuous testing of students of the content of such materials and allows the students more freedom in taking initiatives, learning on their own, being more creative, and individually studying at their own pace (Babalola &Tiamiyu, 2012). It also allows for continuous testing of students of the content of such materials and allows the students more freedom in taking initiatives, learning on their own, being more creative, and individually studying at their own pace (Babalola &Tiamiyu, 2012). The integration of ICT in accounting education will substantially contribute to the development of technical competencies and allow greater emphasis to be placed upon accounting concepts, issues, and ideas within the classroom (Boyce, Carnegie, Lourens, and Bigelow, (1995) cited in Sam and Indra (2010). Boyce et al, (1995) explained that the use of computer- assisted- learning enables additional student contact time to be directed towards accounting case study deliberations and University of Ghana http://ugspace.ug.edu.gh 31 similar discussions thereby assisting in fostering a learning environment that would promote the development of crucial competencies such as communication, interpersonal skills, and critical and analytical thinking skills. Green, Reinstein, and McWilliams (2000) adopted an outcome-based perspective to assess whether or not the use of interactive courseware affected the level of students' performance in understanding procedural material. They found that students' interest in accounting increased in greater proportion for the group of students that used the interactive courseware than the group that used the traditional lecture method. Glosh, Chawla, and Mallot (2012) argued that the integration of technological tools in an educational system provides a means of networking among students. Accounting students through the use of various technologies such as the internet and social media can network among themselves. Friedman and Friedman (2013) submitted that educational institutions are aggressively using various technologies in the teaching and learning process because it has several benefits, from the delivery of instructional lessons content to a wider application outside the class room. Meanwhile, Sutherland et al. (2004) had earlier argued that technological tools can be employed in teaching all subjects from history, and storytelling to the computations of the most complex and challenging mathematical operations. In conclusion, ICT contributes a lot to the teaching and learning of accounting programmes. 2.9 How ICT is integrated into Accounting Education Mishra et al. (2007) argued that effective learning outcomes are achieved by teachers and students depending on the choice and use of the learning technologies but not the functions of the technologies themselves. Drawing from their argument, it is conclusive that the practical ability of the teacher and the student to use technologies is paramount for the achievement of teaching and University of Ghana http://ugspace.ug.edu.gh 32 learning. These technologies may include Virtual Learning Objects, Virtual Learning Environments, Virtual Classroom Soft wares, mobile phones, and others. Virtual Learning Objects are tools characterized by reusability, adaptability, granularity, modularity, interactively, conceptuality, accessibility, portability, and durability. Virtual objects include a variety of didactic materials (images, videos, games, sites, etc). It is a collaborative environment supported by technology that integrates several different types of VLOs in a common context. Applying VLOs in teaching accounting goes beyond its computing applications of accounting and technic processes to graphics and financial variables for models to decision- making and financial responsibilities. VLOs enables the visualisation of integrated and holistic formulas, graphs, and analysis through a complex and complete process of teaching financial variables that allows for greater precision and technical objectivity (Gaviria et al.,2015). It allows for images from the computer screen to be displayed on a classroom board using a digital projector making it possible for both teachers and students to interact with the images on the screen using a tool or a finger. Accounting problems in budgeting cost accounting and management accounting can be easily explained and understood by students due to the visualisation of concepts. Students can also integrate this tool to have their studies. Sutherland et al. (2004) asserted that VLOs play a very important role in connecting teachers and their students in a classroom setting. There is a general agreement that images create sensory stimuli for learning (Bhasin, 2012). VLOs, therefore, open up the students to collaborate and improve interactions during the lessons. A virtual learning environment (VLE) is a set of teaching and learning tools designed to enhance the student learning experience by including computers and the internet in the learning process. The components include curriculum mapping, student tracking, outline support for both teacher and student, and electronic communication (Kumar & Sahoo, 2020). The internet provides a lot of University of Ghana http://ugspace.ug.edu.gh 33 information that facilitates the availability of students learning materials online and helps teachers prepare their lessons. Computers enable the audio-visual representation of lessons thereby making the teaching and learning of accounting interactive and interesting. The same lesson which would have been boring becomes interesting due to the unique characteristics that the computers add; there is colour, there is sound and there is movement. The lesson becomes interesting due to the audio-visual effects. Computer programs such as PowerPoint, word processors, and spreadsheets can help teachers to present information and track the performance of their students and at the same helping students solve accounting questions. The use of VLE in teaching accounting is pivotal to facilitating active learning as it enables the achievement of different teaching and learning goals simultaneously. Virtual classroom software can be used for live interactive online classes which is essential while teaching accounting. It includes a lot of practical and conceptual aspects than theories. It is customized to individual learners and makes them smart and has problem-solving skills (Kumar&Sahoo,2020). Virtual classroom software enabled teachers to present graphs, text and illustrations, videos, and other tape-recorded information in accounting lessons thereby making the teaching and learning of accounting interesting. The students can also use this software for group discussions and tutorials on accounting questions. Mobile phones and tablets are also used by teachers and students to generate and share information. Teachers and students can host and connect respectively to zoom meetings and free conference calls to have lectures, give assignments, organize tutorials and even evaluate and undertake assessments (quizzes and examinations) using their mobile phones and tablets. These phones and tablets can also be used to support online interaction among students and lecturers or amongst the students themselves thereby improving their networking. University of Ghana http://ugspace.ug.edu.gh 34 Selwyn (2011) argued that technological tools are experiencing a surge in educational systems in terms of their usage due to the numerous advantages they offer to improve teaching and learning. Indeed, technological tools have given society a sustainable change to the generation and sharing of information and have helped in improving ways in which social activities are being carried therefore accounting educators and students need to embrace these technological tools and integrate them into the teaching and learning of accounting to benefit from these innovations 2.10 Challenges of ICT Integration Although the benefits of ICT integration in teaching and learning accounting have been acknowledged in the literature, other scholars still maintained that the use of ICT in the teaching and learning of accounting comes with a lot of challenges. Gray, Annabell, and Kennedy( 2010) warned that the influence of technology on students goes beyond the classroom setting with each student having a unique perception of the technology and that educational institutions need to be aware of this unique perception in order not to quickly run into the generalization of the advantages of ICT. Mistra et al (2007) in their study concluded that mere possession of technology knowledge cannot achieve the best learning outcomes. They explained that the technology knowledge needs to be augmented with the content knowledge as well as the best teaching method. One challenge identified in the literature is the lack of ICT tools and technologies to facilitate ICT – based teaching and learning by accounting students and lecturers. For instance, Adu – Manu, Arthur, and Yeboah (2013) study explained that learners although hold mobile phones of some sort, only a few of them owned smartphones. This phenomenon according to them does not help in the use of ICT in teaching and learning. University of Ghana http://ugspace.ug.edu.gh 35 Studies have also shown that students use ICT tools and services for their interactions than academic purposes (Mok, 2012). For example, it has been reported that Facebook, Instagram, Youtube, and Whatsapp have been widely used among university students, but many learners esteem these technologies as extra distinct and societal networking and therefore use these tools in a more informal and unregulated manner (Selwyn, 2007). This diverts the academic work to other activities not suitable to facilitate their learning outcomes. Also, inadequate software training for both instructors and students continues to be a source of worry when it comes to ICT integration in accounting education. Most instructors do not have the requisite knowledge to integrate technologies into their teaching and to guide students to experience the needed learning outcomes. Some lecturers still employ the traditional lecture method because they do not want to embarrass themselves before their students. It is therefore imperative that regular software training is organized for both students and lectures. A comprehensive study conducted by Addy and Offori – Boateng (2015) explored the level of ICT readiness by universities in Ghana. The findings indicated that ICT readiness in Ghanaian universities is still in its infancy. The study revealed that most universities lack adequate ICT laboratories and ICT infrastructure development. The findings again identified high the and expensive nature of software infrastructure as the major challenge. This affects the successful integration of ICT in accounting education. The integration of ICT in the teaching and learning of accounting does not exist in a vacuum. It must be supported with strong internet connectivity. In a developing country like Ghana, there is always low internet connectivity and this makes the integration of information communication University of Ghana http://ugspace.ug.edu.gh 36 technology into teachings and learnings to be frustrating. ICT integration must be supported with broadband to make it interesting. From the analyses above, the motivations for the use of ICT in accounting outweigh the challenges. It is therefore imperative to consider the integration of ICT in accounting to improve the teaching and learning of accounting. . 2.11 Teaching Approaches for ICT Integration Duff and Cunninghim (1996) cited in Amin (2013) argued that contemporary learning theory needs a re-orientation of how the learning was perceived. To them learning in contemporary times is an active-based process of constructing knowledge rather than acquiring knowledge and instruction is seen as the process by which the teacher facilitates this knowledge construction by providing the enabling environment for the students rather than transmission of knowledge. The Accounting Education change commission (1990) had its number one position statement on the objectives of accounting education that accounting students should be active participants in the learning process and should learn by doing. With this call from the commission, accounting educators need to explore, diversify and redesign their approach to the delivery of their lessons to emphasis the acquisition of the skills that accounting students need to have when integrating ICT into accounting. Ngwenya (2014) argued that the present face of technological development requires accounting educators to re-conceptualize the meaning of accounting and design their teaching methodologies, lesson planning and methods of assessment to aid accounting students experience effective learning and necessary skills fit to function after the completion of their undergraduate courses. Similarly, Wilson and Boateng (2014) asserted that the traditional University of Ghana http://ugspace.ug.edu.gh 37 approaches have varying limitations. In this section, the various teaching methodologies needed for the integration of ICT in accounting are presented and analysed. 2.11.1 Problem-Based-Learning Method Freeman, Hencock, Simpson, and Sykes (2008) asserted that a major task that has been recommended for accounting educators is to build and assess the development of generic skills across the entire business curriculum of higher institutions. Albrecht and Sack (2000) agreed that it is time for accounting education to move from the lecture method to a more advanced approach to teaching that would convey critical knowledge, skills, and abilities to accounting students. One major response to these calls and other several calls from the accounting profession is to develop and implement problem-based- learning. Problem-based- learning has been explained as an approach that is more active, interactive, and collaborative emphasizing student-centered learning (Azar, 2009; Hansen, 2006 & Siaw, 2000). Under this method, the students bring their existing knowledge and interest to the learning process where knowledge is made and not acquired. Problem-based- learning involves confronting students with problems from practice which serves as a stimulus for learning. It makes students think critically and analytically and enhances their skills to develop problem-solving skills. Tan (2004) outlines three basic building blocks on which problem-based learning relies. These are; content coverage to problem engagement, the role of lecturing to the role of coaching and finally students being passive learners to active learners. Strobel & Barneveld (2009) posited that problem –based-learning helps students to develop effective problems skills, helps students to be self- directed, encourages collaborative learning, and also helps students to develop flexible learning skills. University of Ghana http://ugspace.ug.edu.gh 38 The Accounting Education Change Commission 1990 report emphasized that the “overriding objective of accounting programmes should be to teach students to learn on their own. Flanagan (1997), cited in Hussin and Manaf (2011) asserted that problem-based-learning is a means of responding to the criticism from the accounting professional bodies on the perceived inadequacies among accounting graduates in communication skills, information technology competence, problem-solving skills, and the ability to work effectively in groups. Flanagan (1997) therefore stressed the use of problem-based learning in introductory accounting courses. 2.11.2 The Case Study Method A powerful teaching methodology that is being recommended in the literature for integrating ICT in accounting is the case study method. The case study method has been argued by scholars to solve most of the criticism of accounting education (Boyce, 2001; Adler & Milne, 1997; cited in Healy & Maeve, 2010). Biggs (1989) cited in Healy and Maeve(2010) explained that the case study method has the advantage of fostering students with the task of analysis, providing the contextual framework which brings relevance, facilitating integration with others through small and larger groups discussions and it also provides a motivational context of reasoning, decision making and proving the learner with activity.However the ability to realise the potentials of the case study method is reliant on the extent and level of student engagement. Healy and Maeve (2010) agreed that the case study approach requires a certain range of skills by instructors for it to be successful. They warned that lecturers should not present only a single case or dominate the case discussions as such would prevent the student's opinions and insights. As a learning approach, case studies place much emphasis on student preparation and discussion of real business problems, culminating in the requirement to make managerial decisions. The case study University of Ghana http://ugspace.ug.edu.gh 39 method requires students to identify relevant issues, perform necessary computations from quantitative information, identify appropriate arguments, exercise judgment to conclude, defend a particular position in the classroom situation, evaluate the position or perspectives of other students and modify their position. Boyce et al. (2001) argued that the benefit of the case study method is that by presenting technical and theoretical issues in a very practical context, the approach can contribute to a dearth of understanding by fostering an active approach to the learning of accounting. Ideally, with a case study approach, accounting students are encouraged and supported to always discuss emerging issues in the field of accounting. Libby (1991) cited in Healy and Maeve, (2010) however battled that the case study method as a teaching and learning method is yet to be fully utilized in accounting education. Several reasons have been cited to support the claim. She argued that the cases are always too challenging and this makes lecturers face resistance from the students. Again, control of learning activities and classroom discussions are activities many accounting educators are not comfortable with. Class size, teaching space, and the nature of the accounting curriculum which is professionally-technical-focused are all factors inhibiting the successful use of the case study method. Besides all these, Libby (1991) rated institutional factors high as setbacks to the implementation of the case study technique. When accounting educators are integrating ICT into their teaching of accounting, they must employ the case study approach where students are guided on how to use technological tools to solve business problems which would improves understanding of accounting issues discussed in class and also be relevant to the wider society. 2.11.3 Experiential and Activity-Based Learning This Is Yet Another Method That Can Be Utilised by accounting educators to realise the current demands of accounting graduates. Shrivastava (2010) describes this approach as active learning University of Ghana http://ugspace.ug.edu.gh 40 skills in which students learn by action through exercises that are given to them by their instructors. The teaching and learning of accounting by its nature requires action as the subject is best learned by constant practices through an engagement of activities. When teachers adopt this method of teaching, the practical problems of accounting issues are presented to students through several activities. Students would therefore learn to cooperate in groups and to critically analyze, examine and evaluate accounting problems. Moore (2010) explained that the main advantage of the activity and experiential learning approach is that, it inculcates in the students the spirit of teamwork and aroused their interest to develop basic reasoning capabilities. Kolb and Kolb, (2005) argue that the ideal learning cycle is the one in which the learner experiences, reflects, thinks, and acts. With activity and experiential approach, the individual learners are recognised to have different learning styles ranging from concrete experiences and abstract conceptualisation to reflective observation and active experimentation. Under this approach, there are six identified propositions. They are; learning is viewed as a process, learning integrates the student's new experiences into their existing knowledge, learning gives different adaptation to the world, learning is a process that engages a total person and not just a cognitive process, learning articulates the assimilation of new experiences into existing theories and concepts and finally learning is a process of social knowledge creation and re-creation in the personal knowledge of the learner.