Tax Preparation Software Acceptance Journal Article
The article being reviewed appeared in Volume XIII (Fall, 1998) of the Journal of Accounting and Computers published by South Western College Publishing. The title was "Accounting Student Acceptance of Tax Preparation Software", and it was authored by Thomas W. Dillon, Michael Garner, Jean-Pierre Kuilboer, and Joseph D. Quinn.
Thomas W. Dillon is from the Bowling Green College of Business Administration, Western Kentucky University, Bowling Green, Kentucky.
Michael Garner and Joseph D. Quinn are from the Franklin P. Perdue School of Business, Salisbury State University, Salisbury, Maryland.
Jean-Pierre Kuilboer is from the Department of Management Sciences and Information Systems, University of Massachusetts, Boston, Massachusetts
The paper reports the application of the Technology Acceptance Model in determining the resistance of business students to the introduction of new tax preparation software. As computers play an ever-increasing role in an accountant's work, it has fallen upon universities to assure that students are prepared to work with the various software packages they will encounter in the workplace. Though most students accept this aspect of their education, some students are resistant to new software.
It has been documented that there was an unwillingness for students to accept a new or an unfamiliar software [Young, 1984]. A student's attitude influences the student's utilization and satisfaction with the software. (Introduction).
The Technology Acceptance Model uses a questionnaire to measure student perceived usefulness and ease of use of a software package to which the student has not yet been exposed. With this knowledge, the professor can develop a plan to reinforce the student's confidence when approaching the software as well as assert the importance of learning it.