Turkish Journal of Computer and Mathematics Education Vol.12 No.13 (2021), 7466 - 7479 7466 Research Article Knowledge and Acceptance and Use of Technology in Accounting Students FARSHAD GANJİ a* a Corresponding Author Business-Accounting and Finance Ph.D. The student in the Institute of Social Sciences of Istanbul Arel University, Istanbul, Turkey. *Corresponding Author E-mail: farshadganji69@yahoo.com. Article History: Received: 14 July 2021; Accepted: 2 January 2021; Published online: 5 February 2021 Abstract: The aim of this study is to examine student acceptance of accounting programs in this field using the Technology Acceptance Model (TAM) 1 . This study examines students' behavior using the observed ease of use, observed usability and system usage variables. The sample of this study includes 318 accounting students who use accounting programs in the State and Foundation universities in Istanbul, in their second and fourth years. The data collection method was done in a questionnaire taken from students. Reliability is one of the most important features of measurement tools designed to measure variables or latent structures. Without a reliable tool, research results cannot be relied on sufficiently, and if the research is repeated, the results may differ significantly from the initial stage. While reliability is not a sufficient condition for trust and confidence in the results of a measuring instrument, it is a necessary condition. For the use of information technology (4 items) and three components of dependent variables (qualitative characteristics of accounting information); Comparability of accounting quality information (3 items), reliability of accounting quality information (6 items), and reliability of accounting quality information (3 items) were set as a five-point Liquid scale (very high, high, somewhat low) and very little). Forensic (expert opinion) and face validity were used to evaluate the validity of the questionnaires. Since the Cronbach alpha coefficient obtained for the research variables was higher than 0.7, it showed the internal consistency of the items and confirmed the reliability of the questionnaires. Data analysis was performed by using inference test (two-way regression) using IBM SPSS software. The results showed; According to the standardized regression coefficient, the increase in the use of information technology per unit, the comparability of accounting information 65 % , The reliability of accounting information 42 % and the relevance of accounting information%20 are increasing. Keywords: Technology Acceptance Model, Observed Ease of Use, Observed Benefit, Accounting Software. 1. Introduction In today's dynamic world, the growth of industries has led to rapid changes in various dimensions of industry and services. The need to respond to fast and complex calculations and the information needs of the business unit, and coordination with changes in the economic environment, led the accounting profession to use efficient software. The need for accounting information systems is understandable because decisions at the micro and macro levels of the country are based on financial reports provided by business and non-business units, and this information is also provided through accounting information systems. Behavior change can be achieved by changing individual beliefs about the adoption of information systems technology from negative to positive. The user of the system is a person who, according to psychological theories, has his own behavior. The behavioral aspects in the application of information technology are one of the notable aspects; As the interaction between the user and the computer device is perceived as behavioral aspects rooted in the human as the user, it is affected by trends and interactions. The application of a system and information technology cannot be separated from behavioral aspects, and therefore the developed system must be user oriented. An accounting student should be able to apply accounting information technology with an understanding of progress and 1 The technology acceptance model (TAM)