RESEARCH ARTICLE ISSN: 1936-6612 1 Copyright © 2017 American Scientific Publishers Advanced Science Letters All rights reserved Vol. 23 Printed in the United States of America Technology-Based Accounting Education: Evidence on Acceptance and Usage Roslan Abdul Wahab 1 , Mohamad Ridhuan Mat Dangi 2 , Nurul Ezhawati Abdul Latif 3 , Salina Mad 4 Rohana Mohd Noor 5 1,3,4 Faculty of Accountancy, Universiti Teknologi MARA (Perak) Tapah Campus, 35400 Tapah Road, Perak, Malaysia 2 Faculty of Accountancy, Universiti Teknologi MARA (Selangor) Puncak Alam Campus, 42300 Bandar Puncak Alam, Selangor, Malaysia 5 Department of Quantitative Studies, Centre for Foundation Studies, International Islamic University Malaysia Gombak Campus, P.O. Box 10, 50728 Kuala Lumpur, Malaysia A higher quality of accounting education in the university could be spearheaded by incorporating technology into its teaching and learning operations. This will lead to expanding the universities’ operations globally, increase the quality of the students by focusing on content delivery with reduced administrative functions of the academics and at the same time is able to meet the industry demand for technologically savvy professionals. This study measures the students’ acceptance about technology- based teaching approach, based on past IT experiences, and resulting actual usage of IT in education as well as perceived IT skills developed by the accounting students. The questionnaires was randomly distributed to the accounting students in selected Malaysian public university. This study found a significant positive relationship between the past IT experiences and the acceptance of technology-based education as well as the IT skills of the students; and between the usages of computer laboratory with the IT skills of the students. The limitations of this study and suggestion for future research are also presented. Keywords: Accounting Students, Education, IT, Technology 1. INTRODUCTION The advancement in information and communication technology (ICT) products being exposed to the market have soared to their demand and usage, especially by the university students as well as the educators and paved a new way of teaching and learning process. In order to ensure that the technology could be integrated in the teaching methodology, which will enhance the delivery of knowledge and getting feedback from the students, both the students and the educators must be technologically literate. The role of technology in tertiary education becomes crucial as a great number of universities started to invest heavily in its ICT infrastructure to keep up with current trends. Lecture and tutorial sessions are no longer confined to physical locations and specific periods with the use of e-learning, for instance. * Email Address: roslanabdwahab@perak.uitm.edu.my Therefore, the universities are able to widen their reach to the students globally with the limited infrastructure resources as well as the number of available academics. On top of that, the learning process will be smoother where all teaching materials are distributed in advance and the educators’ tasks are now focused on knowledge delivery. The usage of various technologies in teaching methodology is also driven by the demand of the industry which requires a more technologically savvy staff to manage their businesses effectively. These include the increase usage of technology in accounting for instance, computer technologies was used to create administrative-purpose information as well as to incorporate the information system of accounting information 13 . Parallel to the trend, the educators of accounting