Ulric Gelinas
Bentley College
Elliott Levy
Bentley College
Jay Thibodeau
Bentley College
Catherine Usoff
Bentley College
Abstract: To adequately prepare accounting students for professional positions today it is imperative that they are instructed in accounting concepts as well as information technology that supports the application of those concepts. There is currently little guidance, however, on how faculty may achieve the effective integration of accounting and information technology in the classroom. One measure of effectiveness would be the acceptance of the integration by the students. To measure the success of a technology implementation in a business setting many researchers have applied the Technology Acceptance Model (TAM), developed by Davis (Davis, Bagozzi, and Warshaw, 1989). Since its inception the model has been adapted for changes in assumptions from the original setting (Jackson, Chow and Leitch, 1997). The purpose of this paper is to apply and extend TAM to a classroom context where a computer assisted auditing technique, Audit Command Language (ACL), was integrated into a financial statement auditing class.
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