The Variables affecting Accounting Student Capability to use Zahir Software for Training

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Rorim Panday

Abstract

This research was conducted to determine the impact of technology readiness, acceptance of student technology, training using the
Zahir program, and accounting courses on student capabilities. It involved the use of a quantitative method by collecting data
directly using a questionnaire which was designed by modifying the technology readiness questionnaire from Parasuraman and
Colby and the technology acceptance questionnaire from Davis. Furthermore, information related to learning outcomes in class,
readiness programs from the computer laboratory, and students’ ability after attending Zahir's accounting program were also
added after which they were distributed to the participants and 101 were reported to have been completed. Validity and reliability
were tested using the Pearson correlation and Cronbach coefficient through multivariate application SPSS version 24 while the
pathway analysis was conducted by AMOS 18. The results showed the technology readiness, perceptions of ease of use, training
conducted, and lecture results have a positive impact on student capabilities while the perception of usefulness has a negative
impact. This means the students are very ready for the technology (Zahir) but their acceptance has not been very satisfying.

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