An Empirical Investigation of Knowledge, Skill, Self- Efficacy, and Computer Anxiety in Accounting Education

Accounting practitioners and academics are reexamining the core skills that are taught in undergraduate accounting education. We report the results of two studies that investigate the relationships among knowledge, skill, self- efficacy, and computer anxiety in an accounting education setting. In the first study, some participants received both software-specific training and accounting systems knowledge (SSTASK), while others received only accounting systems knowledge (ASK). In the second study, all participants received accounting systems knowledge (ASK) for eight weeks, followed by eight weeks that combined software-specific training and accounting systems knowledge (SSTASK). The results of both studies suggest that: (1) SSTASK generates larger increases in certain types of accounting-related self-efficacy than ASK, (2) self-efficacy measures (e.g., spreadsheet, database, and computer self-efficacy) may be more relevant to accounting education than computer anxiety measures, and (3) measures of self-efficacy may be increasingly useful as diagnostic tools as accounting education places more emphasis on skills relative to knowledge. We conclude by arguing that recent educational reforms in accounting suggest a need to more clearly delineate the relationships among accounting instruction, knowledge, skill, self-efficacy, and anxiety