The Effectiveness of Mobile Based Learning Technology versus Face-to-Face Learning of Accounting Information Systems

The fast developments of information and communication technology (ICT) today not only have an impact on the world of industry, but also in the world of education. In the world of education, the usage of ICT is expected to improve the performance, especially the performances of students with regard to their academic matters. The need to improve the quality of accounting graduates who have personal skills has long been a concern of accounting education. This study aims, first to provide empirical evidence that mobile learning will improve student performance not only in technical skills but also in personal skills. Second, to prove and test the effectiveness of mobile learning as opposed to face-to-face learning in improving the competence of accountants in accordance with the standards established by the Indonesian Institute of Accountants (IAI) and the national education goals. Method of learning with mobile technology is expected to support the learning process of the present method so as to improve the competence of accountants in terms of technical competency skills, personal skills, business knowledge and extensive expertise. The third objective is to understand the students' motivation in learning. This study is an exploratory research and developed a new mobile learning application of Accounting Information Systems. This study used quasi-experimental research design to test the new application. Research results of the pre-test and post-test score indicated that mobile based learning technology is more effective than face-to-face learning for additional learning of accounting information systems