Effectively Integrating Technology in the Audit Course: An Application of the Technology Acceptance Model

Long-term success in their careers requires that accounting students are knowledgeable in the theory of accounting as well as the impact that information technology will have on the application of that theory. There is currently little guidance, however, for faculty to achieve effective integration of accounting and information technology in the classroom. One measure of effectiveness would be the students’ acceptance of the technology integration. 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). This paper applies the TAM to a curriculum context where computer assisted auditing techniques (CAATs) were integrated into a financial statement auditing class and provides evidence supporting the application.