An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Sheri Erickson
Minnesota State University Moorhead

Joann Segovia
Minneosta State University Moorhead

Abstract: Are today’s faculty incorporating the recommendations of the AECC and the CPA Vision Project in the classroom and pursuing research to ascertain the appropriate pedagogy for the effective use of technology? This paper analyzes the topical content published since 1999 in accounting education academic journals and proposes the use of diffusion theory as a basis for further study to assess accounting education research on the use of technology. Research using diffusion theory can take many forms, including whether accounting professors represent innovators, early adopters, the early majority, the late majority, or laggards in implementing technology in the classroom. Diffusion theory can provide additional insight into how to provide accounting students the technology tools needed to become successful professionals in our constantly changing business world as well as analyze the current educational technology research.

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