Abstract

Given the wide range of Information Technologies (IT) available to use in accounting education, this study aims
to investigate the accounting students' perceptions toward using IT in the learning process. Four tools of IT were
used: Internet, Email, MS PowerPoint, and MS Excel. Also, this study aims to investigate whether these
perceptions are affected by students' demographic factors. For these purposes, a questionnaire was designed and
administered to 32 accounting students at the Faculty of Administrative and Financial Sciences at Tafila
Technical University (TTU). The results showed that accounting students had positive perceptions toward the
use of the four tools of IT in the learning process, and these perceptions were affected by the students' gender,
access to Internet, and the average hours using the Internet.

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