Are accounting students ready for the internet age? students' perceptions of and implications for the accounting curriculum.

Cruz, Cheryl A. ; Lee, Dong-Woo ; Blaszczynski, Carol 等

INTRODUCTION

During the last five years there have been several studies emphasizing the demand for changes in the accounting curriculum. Beaver (1992) stimulated the demand by discussing the challenges in accounting education. Prime among these challenges is to understand the incentives and environmental factors that influence accounting education and use this understanding to implement improvements in accounting education.

Apparently the Accounting Education Change Commission (AECC) attempted to meet this challenge by offering its position on the objective of the first course in accounting (AECC, 1992). The AECC (1992) stated that the primary objective of this course was to assist students in developing information retrieval and communication skills that would support and enhance their decision-making abilities. To that end, educators must emphasize interaction with students and among students. Such interaction can be promoted by the use of case method, simulation exercises, database research, group projects, and most recently information technology, always keeping in mind that the primary motivation is to teach students to learn on their own.

In light of these challenges and objectives, Ainsworth & Plumlee (1993) described the restructuring of the accounting curriculum at Kansas State University. The restructuring had two curriculum objectives: to provide students with (1) technical and professional knowledge and (2) the necessary skills to implement this knowledge in the professional accounting environment. These objectives required that professors implement new tools of instruction to develop the following skills: communication, analysis, listening, understanding, team building, and negotiation. The ultimate expectation was to teach students how to learn and continually utilize new ideas and information throughout their careers. This development is especially crucial in the age of information technology.

Subsequently, Brigham Young University (BYU) restructured its accounting curriculum to incorporate the new challenges of this century as well as the next. Albrecht et al. (1994) summarized the changes in the curriculum as well as teaching innovations that are transferable to other schools. BYU had three goals: (1) to identify the competencies needed by professional accountants in the next decade, (2) to design a curriculum to develop these competencies in students, and (3) to assess the effectiveness of the new curriculum in achieving these student competencies (Albrecht et al., 1994). One of the many teaching innovations was the integration of expanded competency instruction with technical accounting instruction. The expanded competency instruction included the following areas: written and oral communication, listening skills, group dynamics, conflict resolution, organization and delegation skills, critical thinking, and working under pressure (Albrecht et al., 1994). Within these emerging competencies, understanding the role of information technology in solving business and accounting problems was crucial. Specifically, in the research phase, students were introduced to NAARS, NEXIS and LEXIS databases and given assignments requiring them to use these sources. However, with the expanded information technology base in today's environment, the professors and students face even newer challenges and opportunities in accounting education.

The increasing use of the Internet and related information technologies prompted the International Federation of Accountants (IFAC) to provide a guideline on the use of information technology in the accounting curriculum. The IFAC International Education Guideline No. 11 (Guideline) acknowledges that information technology (IT) is one of the core competencies of professional accountants and thus requires special attention due to its rapid growth and rate of change. This growth and change has created the following challenges which the accounting profession must address: (1) IT affects the way in which organizations operate, especially the business planning and design processes; and (2) IT changes the nature and economics of accounting activity as well as the competitive environment in which professional accountants participate. IT changes have also created new opportunities in the areas of information development, information systems management, business advisory services, and system evaluation (AICPA, 1996).

Given these challenges and opportunities, the Guideline establishes IT education requirements for professional accountants under five (5) areas: (1) general IT education requirement, (2) accountant as user of IT, (3) accountant as manager of information systems, (4) accountant as designer of business systems, and (5) accountant as evaluator of information systems. All professional accountants must obtain knowledge and skills in the IT areas of (1) and (2) and then are expected to concentrate in one of the IT areas (3)-(5). These education requirements anticipate that a professional accountant may operate in one or more of these roles during his or her career. For example, an aspiring tax consultant might be interested in the general IT, user-oriented and evaluator-oriented education requirements. Within these requirements there must be an integration of practical skills and theoretical knowledge. The Guideline is an excellent tool in identifying the IT knowledge and skills required of accounting professionals.

The American Institute of Certified Public Accountants (AICPA) established a task force to review the Guideline and suggest implementation strategies for its use in accounting education as well as the accounting profession. The task force stated that the Guideline provides an excellent blueprint for the IT curriculum of university accounting programs (AICPA, 1996). One of the observations stressed was that although students do not need to understand all the intricacies of each new technology, they must understand the concepts behind the technology. This understanding will assist the students in learning to use, evaluate, and control technology more effectively when making business decisions (AICPA, 1996).

The task force further stated that four issues must be addressed before implementing IT into the accounting curriculum: (1) acknowledge that IT resources are constantly changing and schools must teach students to be responsible for maintaining and updating their knowledge of IT resources; (2) make students aware that IT skills are essential for today's professional; (3) encourage students to study IT based on its usefulness, application and impact on organizations as well as the accounting professional's ability to deliver valuable information; and (4) integrate the study of IT with accounting (AICPA, 1996).

One common thread permeates the contents of the Guideline, the AICPA implementation strategies and the previous studies: use of IT in accounting classes is necessary to meet the demands of an ever changing professional environment.

NEW DIRECTIONS IN ACCOUNTING EDUCATION

In 1990, the AECC promoted a movement away from the lecture format to new instructional methods where students could actively participate in the learning process. The AECC (1992) continued to emphasize this concept when it stated that a priority should be placed on interaction with students and among students in the learning environment. Eventually this concept evolved into what is known today as "cooperative learning".

Cooperative learning has been defined as an instructional technique that requires students to work together in small fixed groups on a structured learning task (Cooper et al., 1990). This instructional technique is based on positive interdependence, individual accountability, heterogeneous teams, group processing, and social skills. It tends to have positive effects on student achievement, multiethnic relationships, self-esteem, student retention and attitudes toward course content (Cottell & Millis, 1993). As such, it is a very effective learning structure that promotes active participation. Such participation fosters the development of communication and professional skills needed for success (Peek et al., 1995).

Cooperative learning can be accomplished through a wide variety of programs, projects, pedagogical techniques and classroom strategies, such as case studies, electronic searches, multimedia presentations, and the like

Another effective method for accomplishing increased student interaction is the case method (Campbell & Lewis 1991; Knechel 1992). One of the main advantages of the case method is that it provides students with the ability to develop analytical and judgmental skills (Campbell & Lewis, 1991). A "case" is usually a fact pattern containing a question or issue requiring a conclusion, where there is more than one possible reasonable conclusion. Thus the case method facilitates active participation and interaction among the students. It allows students to develop oral and written communication skills as well, since there is usually much dialogue during the analysis of the case materials and a written assignment discussing the analysis and conclusion.

The education literature over the years has concluded that computer-based instructional approaches should be integrated into the classroom (Kachelmeier et al., 1992). Kachelmeier, Jones and Keller (1992) developed a comprehensive spreadsheet template for illustrating and computing pension expense. The spreadsheet was designed to capture the benefits of a worked example learning approach. This computer intensive learning aid tremendously assisted the students in the learning process as evidenced by the fact that these students significantly outperformed students who did not use this aid.

In a second study, Maher (1993) required students to develop a portion of a computerized general ledger system with the help of a spreadsheet program and a database manager. The objective of this project was two-fold: (1) improve the students' critical computer skills and knowledge and (2) help students to think about systems design concepts. These objectives were achieved and at the same time students increased their communication skills, one of the most important skills required by potential employers.

One of the effective teaching methods for accomplishing increased student interaction is a simulation game (SG), which is part reality and part contest. There are several advantages to simulation games: (1) they motivate students to participate in educational activities; (2) they enhance cognitive growth, increase recall ability and improve problem-solving skills; (3) students attribute greater value to accounting information; (4) students receive intensive practice in verbal and written communication; (5) they require flexibility in thinking and adaptive responses on the part of the students; and (6) they benefit students with varying skills and experience (Albrecht, 1996). Based on his financial accounting and investment simulation game, Albrecht (1996) concluded that students became users and not preparers of financial accounting information as evidenced by the fact that they used the information to make "real-world" decisions.

Research through electronic databases is yet another tool to assist students in developing information retrieval skills that will keep pace with the ever increasing changes in information technology not to mention the accounting profession in general.

Yancey & Klemm (1996) implemented electronic tax research into the tax courses at Texas Christian University. They first instructed students on the databases by demonstrating the electronic service, allowing students to then complete a self-guided tutorial, followed by a scavenger hunt exercise. After this instruction, research projects were assigned where the students had to analyze a case with ambiguous facts based on the electronic research and prepare three written documents: a legal research memo, a letter to the client, and a bill to the client. Yancey & Klemm (1996) concluded that the electronic tax research developed information retrieval skills as well as analytical, evaluative and critical thinking skills, all of which are crucial for students to remain competitive in the accounting profession. Even though the electronic search was performed on a CD-ROM service, the experience and training the students received were extremely useful for research on the Internet. There is a wealth of tax information on the World Wide Web that can be accessed in similar fashion as specific publishers on-line or in CD-ROM or floppy disk form.

The use of multimedia presentations in the classroom can increase students' enthusiasm for learning. There have been some suggestions that multimedia presentations can also improve students' understanding, class attendance and course satisfaction (Butler & Mautz, 1996). Based on the results of a multimedia presentation experiment, Butler & Mautz (1996) concluded that students who prefer graphic versus verbal presentation of information tended to benefit from multimedia presentations, particularly in the area of "recall". In essence, all students did not benefit. A more interactive multimedia system would probably tend to benefit a larger population of students as the interaction with students and among students facilitates a higher level of learning.

THE INTERNET AS A NEW TECHNOLOGY FOR ACCOUNTING EDUCATION

The Internet provides new tools that were not available in the past, such as the World Wide Web, File Transfer Protocol (FTP), Telnet, and E-mail. Recent Internet technology developments make it possible for accounting educators to apply new teaching methods.

The World Wide Web is the most recently developed technology on the Internet, and it has made the Internet popular among a wide range of users. Before the World Wide Web was introduced, only a few researchers communicated and shared the information on the Internet. However, the introduction of Web browsing programs, such as Mosaic, Netscape Navigator and Internet Explorer, made the use of the Internet so easy that more people are able to access the information on the World Wide Web.

The strengths of the World Wide Web are: (1) it is simple to use without learning special computer languages because it has a graphical user interface; (2) it can be accessed from any operating system; therefore, data on the UNIX computers can be accessed by an IBM compatible personal computer; (3) the use of Hypertext Markup Language (HTML) on the Web pages makes it easy to access related data available in other locations; and (4) locating resources on the World Wide Web has been made easy with the help of search engines.

Because the World Wide Web provides an enormous amount of information and it can be accessed from any computer connected to the Internet, it can be used as an effective tool to gather real world data for cases and student research projects.

The bulletin board system (BBS) can be operated on the World Wide Web site. Faculty can also develop their own web pages through which they can provide course related materials on-line. Students may access the faculty Web pages at any time from either a school computer or a home computer. With the use of Web pages, distributing teaching materials is less costly, and students can benefit more from such materials that were not readily available to them before.

E-mail can be used to improve the communication between the instructor and students and to facilitate interactions among students. Students may be allowed to ask their questions about home work assignments via e-mail, and instructors can answer them by e-mail or discussions in the class. In addition, students can submit their assignments by e-mail and documents can be attached to e-mail messages. However, in such cases, the instructor should detach the document from the e-mail message and decode it, which can be a time consuming process for faculty.

FTP is more efficient way of sending and receiving documents over the Internet. Unlike E-mail, FTP does not convert files into another format so that it is easier to use when files are received by users. Another advantage of FTP over using e-mail as a tool of transmitting files is that it allows multiple users to access files at the same time. FTP is particularly useful in distributing multiple files to many users. Web browsing programs allow users to access FTP sites to download files to their PC.

Users can log onto a remote computer by using the Telnet program. This can be a useful teaching tool when instructors have special software which can be run only on a bigger computer. In such cases, students can log onto the school computer with the Telnet program and run the software that cannot be used on their PCs.

The Internet can be used to incorporate teaching tools, such as the case method, multimedia, and simulation games into the accounting curriculum as well. The use of Internet technologies, such as the World Wide Web, can enhance classroom presentations and student participation. The World Wide Web includes various multimedia components that can be incorporated into presentations by students and faculty. There is a wealth of tax information on the Internet that students can access for tax research projects.

The databases and other information available on the Internet can assist instructors in the preparation of case studies and the students in the analysis of case studies. Simulation games can be developed on the Internet by instructors and students can play the simulation game through the Internet. The bulletin board system (BBS) is an effective tool that can help students interact with other BBS users. BBSs provide a public place on a computer for senders to post messages or information and for receivers to gather information and comment on it (Flatley & Hunter 1995). This interaction can be helpful in researching information for accounting projects, case studies, and simulation games.

SURVEY OF STUDENTS' PERCEPTIONS OF AND READINESS FOR INTERNET TECHNOLOGY

In February 1997, a researcher-constructed questionnaire was administered to students in School of Business and Economics (SBE) classes at a West Coast State University located in a major metropolitan area. This institution is known to have one of the most multi-culturally diverse student bodies in the nation. As a commuter campus, students may not have the benefits of a state-of-the-art home computer loaded with sophisticated software packages.

The classes surveyed were all accounting classes with the exception of two sections of business communication. The specific accounting classes surveyed were auditing, principles of accounting, intermediate accounting, and tax accounting.

As shown in Table 1, female students comprised 59.0 percent of the sample, while males accounted for 39.1 percent of those surveyed.

Over half of the students, 53.7 percent, spend between 1 and 5 hours each week on a school PC as depicted in Table 2. It is interesting to note that over 30 percent of the respondents DO NOT use a school PC. Thus, over 84 percent of the students spend five hours or less per week on a school PC.

The Internet is used by 45 percent of the respondents between 1 and 5 hours each week. Over a third of the respondents do not use the Internet. As a result, almost 80 percent of the students use the Internet five hours or less per week as shown in Table 3.

Over a third of the respondents send/receive 1 to 5 e-mail messages per week, while the greatest percentage of students, 43.6, do not send/receive e-mail messages as illustrated in Table 4. A total of 81.7 percent of the respondents send/receive 5 or fewer e-mail messages each week.

Over 46 percent of the students are between the ages of 21 and 25, while 25.7 percent are between the ages of 26 and 30. Almost three fourths of the students are between the ages of 21 and 30. These relationships are shown in Table 5.

As Table 6 reveals, 28.3 percent of the students work less than ten hours a week, 21.2 percent work between 11-20 hours per week while 45.9 percent spend over 20 hours a week working.

Most students have spent over 3 years in college, with 26.7 percent in their fourth year, while 45.6 percent are in their fourth-plus year of school. When these figures are combined, 72.3 percent have spent more than 3 years in college.

As depicted in Table 8, over 80 percent of the respondents are undergraduates, while 9.4 percent are graduate students.

Over 65 percent of the respondents are Accounting majors, followed by 24.8 percent other business, 4.9 percent CIS, 1.3 percent undeclared, and .7 percent non-business.

A quarter of the respondents do not have a computer at home. Just over 28 percent (28.3) have a 486 computer at home, while over 30 percent have a Pentium at home. The majority of students use an IBM platform at home, with 2.9 percent using Macintoshes as Table 10 reveals.

Almost half of the students, 48.2 percent, have no Internet connection at home. As Table 11 illustrates, over 20 percent of the students use the school modem pool, while 24.8 percent use an Internet Provider Service.

Over a fourth of the students, 25.7 percent, do not spend any time on a home PC. Over 40 percent (42.0) use a home PC 1 to 5 hours each week, with 19.2 percent using the PC 6 to 10 hours each week. At the upper end, over 4 percent use the PC for 15 plus hours each week as illustrated in Table 12. It is interesting to note that when the lowest two categories are combined, over two thirds of the students (67.7 percent) use the PC for five hours or less each week.

When the strongly agree and agree categories are combined, 73 percent of the students are in agreement that the Internet is essential in learning. Less than 7 percent of the students disagree in any fashion that the Internet is essential in learning as shown in Table 13.

Almost 90 percent, 88.3 percent, of the students agree that the Internet is essential in the future, with over 50 percent strongly agreeing. Only 2.3 percent of the students disagree, when the disagree and strongly disagree categories are lumped together as Table 14 reveals.

Over three fourths of those surveyed, 79.1 percent, agree that the Internet is essential for a job, when the strongly agree and agree categories are combined. Only 15.3 percent are neutral to that statement, while 3.3 percent disagree that the Internet is essential for a job as found in Table 15.

A total of 82 percent of the respondents agreed that they need more Internet training, while 11.7 percent were neutral. When the disagree and strongly disagree categories were combined, only 5.2 percent of the students surveyed felt they did not need more training on the Internet as shown in Table 16.

A total of 22.8 percent of the students felt that the classes teach them the Internet, with 38.4 percent being neutral to the statement, and 37.2 percent disagreeing as depicted in Table 17.

When asked if instructors use the Internet, 27.0 percent agreed and strongly agreed with the statement, with almost equal numbers responding neutrally and disagreeing, 31.3 and 32.2 percent, respectively. Only 7.2 percent strongly disagreed that the instructors use the Internet as Table 18 shows.

The next statement was, "Instructors know the Internet." Over a third, 35.8 percent of the respondents, agreed with that statement, while 45.3 percent were neutral, and 15.3 percent expressed disagreement in some fashion as shown in Table 19.

About 29.3 percent of the respondents felt that the facilities are adequate for Internet usage, with 37.8 percent being neutral, and 30.0 percent expressing disagreement of some sort as illustrated in Table 20.

SUMMARY AND CONCLUSIONS

Results of the survey have implications in three areas: implications for faculty, implications for facilities, and implications for the accounting curriculum. As just over a fourth of the students felt that instructors use the Internet and only a third felt that instructors know the Internet, training of faculty should be the first priority. Faculty can and do serve as information technology change agents and therefore should model the behaviors that they wish to see their students exhibit. Workshops for accounting faculty would provide the impetus to grow in Internet knowledge and confidence.

Of course, in order for faculty to use the Internet in classes and in their own research, adequate facilities must be available in departments and in classrooms. Under a third of the students surveyed indicated that the facilities were adequate for the Internet. To that end, careful use of existing classroom resources would be beneficial. Equipping entire labs is expensive and may require pursuing grants; however, to postpone obtaining adequate technology would place students at a competitive disadvantage in the marketplace.

Including the Internet in instruction could be handled in two ways. First of all, a new course taught jointly by faculty in the Accounting and Information Systems departments could be developed. Getting new courses approved on campuses in today's climate can be a difficult task. A more practical solution might be the addition of modules to existing accounting courses to cover the necessary material and skills. In this way, faculty could exert more control over what is taught in their specific discipline and obtain student feedback without intermediaries. Such a solution also circumvents the potential battle that might be fought for the addition of a required class to the curriculum. Furthermore, integrating Internet instruction into existing accounting courses more closely conforms with the recommendations of the Guideline and the AICPA.

REFERENCES

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Accounting Education Change Commission (AECC). (Fall 1992). The first course in accounting: Position statement No. 2. Issues in Accounting Education. 7(2), 249-252.

Ainsworth, P. L. & Plumlee, R. D. (Spring 1993). Restructuring the accounting curriculum content sequence: the KSU experience. Issues in Accounting Education. 8(1), 112-127.

Albrecht, W. S., Clark, D. C., Smith, J. M., Stocks, K. D., & Woodfield, L. W. (Fall 1994). An accounting curriculum for the next century. Issues in Accounting Education. 9(2), 401-425.

Albrecht, W. D. (Spring 1996). A financial accounting and investment simulation game. Issues in Accounting Education. 10(1), 127-141.

American Institute of Certified Public Accountants (AICPA). (1996). Information technology competencies in the accounting profession: AICPA implementation strategies for IFAC international education guideline no. 11, implications for education and practice. New York, NY: Author.

Beaver, W. H. (Fall 1992). Challenges in accounting education. Issues in Accounting Education. 7(2), 135-144.

Butler, J. B. & Mautz, Jr., R. D. (Fall 1996). Multimedia presentations and learning: a laboratory experiment. Issues in Accounting Education. 11(2), 259-280.

Campbell, J. E., & Lewis, W. F. (Fall 1991). Using cases in accounting classes. Issues in Accounting Education. 6(2), 276-283.

Cooper, J.L., Prescott, S., Cook, L., Smith, L., Mueck, R. & Cuseo, J. (1990). Cooperative learning and college instruction: Effective use of student learning teams. Long Beach, CA: Institute of Teaching and Learning.

Cottell, P.G., & Mills, B.J. (Spring 1993). Cooperative learning structures in the instruction of accounting. Issues in Accounting Education. 8(1), 40-59.

Flatley, M.E. & Hunter, J. (1995). Electronic mail, bulletin board systems, conferences: connections for the electronic teaching/learning age. Technology in the Classroom. Yearbook No. 33 (pp. 73-85). Reston, Virginia: National Business Education Association.

Kachelmeier, S. J., Jones, J. D., & Keller, J. A. (Fall 1992). Evaluating the effectiveness of a computer-intensive learning aid for teaching pension accounting. Issues in Accounting Education. 7(2), 164-178.

Knechel, W. R. (Fall 1992). Using the case method in accounting instruction. Issues in Accounting Education. 7(2), 205-217.

Maher, J. J. (Fall 1993). Developing accounting-system concepts and computer skills with a spreadsheet program and a database manager. Issues in Accounting Education., 8(2), 404-422.

Peek, L.E., Winking, C. & Peek, G. S. (Spring 1995). Cooperative learning activities: managerial accounting. Issues in Accounting Education. 10(1), 111-125.

Yancey, W. F., & Klemm, J. (Spring 1996). Implementing electronic tax research in a university environment. Issues in Accounting Education. 11(1), 95-110.

Cheryl A. Cruz, California State University, Los Angeles

Dong-Woo Lee, California State University, Los Angeles

Carol Blaszczynski, California State University, Los Angeles TABLE 1 Gender Valid Cumulative Frequency Percent Percent Percent Valid Female 181 59.0 60.1 60.1 Male 120 39.1 39.9 100.0 Total 301 98.0 100.0 Missing .00 6 2.0 Total 6 2.0 Total 307 100.0 TABLE 2 Number of hours on school PC per week Valid Cumulative Frequency Percent Percent Percent Valid 0 94 30.6 31.4 31.4 1-5 165 53.7 55.2 86.6 6-10 32 10.4 10.7 97.3 11-15 3 1.0 1.0 98.3 15+ 5 1.6 1.7 100.0 Total 299 97.4 100.0 Missing .00 8 2.6 Total 8 2.6 Total 307 100.0 TABLE 3 Number of hours on the Internet per week Valid Cumulative Frequency Percent Percent Percent Valid 0 106 34.5 35.8 35.8 1-5 138 45.0 46.6 82.4 6-10 35 11.4 11.8 94.3 11-15 7 2.3 2.4 96.6 15+ 10 3.3 3.4 100.0 Total 296 96.4 100.0 Missing .00 11 3.6 Total 11 3.6 Total 307 100.0 TABLE 4 Number of e-mail messages per week Valid Cumulative Frequency Percent Percent Percent Valid 0 134 43.6 44.7 44.7 1-5 117 38.1 39.0 83.7 6-10 26 8.5 8.7 92.3 11-15 6 2.0 2.0 94.3 15+ 17 5.5 5.7 100.0 Total 300 97.7 100.0 Missing .00 7 2.3 Total 7 2.3 Total 307 100.0 TABLE 5 Age Valid Cumulative Frequency Percent Percent Percent Valid 18-20 20 6.5 6.7 6.7 21-25 143 46.6 47.7 54.3 26-30 79 25.7 26.3 80.7 31-35 29 9.4 9.7 90.3 36+ 29 9.4 9.7 100.0 Total 300 97.7 100.0 Missing .00 7 2.3 Total 7 2.3 Total 307 100.0 TABLE 6 Number of hours per week Valid Cumulative Frequency Percent Percent Percent Valid 0 66 21.5 22.5 22.5 1-10 21 6.8 7.2 29.7 11-20 65 21.2 22.2 51.9 21-30 60 19.5 20.5 72.4 31-40 81 26.4 27.6 100.0 Total 293 95.4 100.0 Missing .00 14 4.6 Total 14 4.6 Total 307 100.0 TABLE 7 Number of years in the college Valid Cumulative Frequency Percent Percent Percent Valid 1 5 2 2 2 2 22 7 7 9 3 52 17 17 26 4 82 27 27 54 4+ 140 46 47 100 Total 301 98 100 Missing .00 6 2 Total 6 2 Total 307 100 TABLE 8 Undergraduate or graduate Valid Cumulative Frequency Percent Percent Percent Valid under 257 83.7 89.9 89.9 grad 29 9.4 10.1 100.0 Total 286 93.2 100.0 Missing .00 21 6.8 Total 21 6.8 Total 307 100.0 TABLE 9 Major Valid Cumulative Frequency Percent Percent Percent Valid Accounting 200.0 65.1 67.3 67.3 CIS 15.0 4.9 5.1 72.4 Other Business 76.0 24.8 25.6 98.0 Nonbusiness 2.0 .7 .7 98.7 Undeclared 4.0 1.3 1.3 100.0 Total 297.0 96.7 100.0 Missing .00 10.0 3.3 Total 10.0 3.3 Total 307.0 100.0 TABLE 10 Your PC at home Valid Cumulative Frequency Percent Percent Percent Valid None 77 25.1 25.9 25.9 386 27 8.8 9.1 35.0 486 87 28.3 29.3 64.3 Pentium 97 31.6 32.7 97.0 Mac 9 2.9 3.0 100.0 Total 297 96.7 100.0 Missing .00 10 3.3 Total 10 3.3 Total 307 100.0 TABLE 11 Internet connection from home Valid Cumulative Frequency Percent Percent Percent Valid None 148 48.2 51.6 51.6 School 63 20.5 22.0 73.5 modem pool Commercial 76 24.8 26.5 100.0 service Total 287 93.5 100.0 Missing .00 20 6.5 Total 20 6.5 Total 307 100.0 TABLE 12 Number of hours on home PC per week Valid Cumulative Frequency Percent Percent Percent Valid 0 79 25.7 26.2 26.2 1-5 129 42.0 42.9 69.1 6-10 59 19.2 19.6 88.7 11-15 20 6.5 6.6 95.3 15+ 14 4.6 4.7 100.0 Total 301 98.0 100.0 Missing .00 6 2.0 Total 6 2.0 Total 307 100.0 TABLE 13 Essential in learning Valid Cumulative Frequency Percent Percent Percent Valid Strongly 92 30.00 30.40 30.40 agree Agree 132 43.00 43.60 73.90 Neutral 60 19.50 19.80 93.70 Disagree 13 4.20 4.30 98.00 Strongly 6 2.00 2.00 100.00 disagree Total 303 98.70 100.00 Missing .00 4 1.30 Total 4 1.30 Total 307 100.00 TABLE 14 Essential in the future Valid Cumulative Frequency Percent Percent Percent Valid Strongly 155 50.5 51.0 51.0 agree Agree 116 37.8 38.2 89.1 Neutral 26 8.5 8.6 97.7 Disagree 4 1.3 1.3 99.0 Strongly 3 1.0 1.0 100.0 disagree Total 304 99.0 100.0 Missing .00 3 1.0 Total 3 1.0 Total 307 100.0 TABLE 15 Internet for a job Valid Cumulative Frequency Percent Percent Percent Valid Strongly 130 42.3 43.3 43.3 argee Agreee 113 36.8 37.7 81.0 Neutral 47 15.3 15.7 96.7 Disagree 8 2.6 2.7 99.3 Strongly 2 .7 .7 100.0 disagree Total 300 97.7 100.0 Missing .00 7 2.3 Total 7 2.3 Total 307 100.0 TABLE 16 Need more training Frequency Percent Valid Strongly agree 157 51.1 Agree 95 30.9 Neutral 36 11.7 Disagree 13 4.2 Strongly disagree 3 1.0 Total 304 99.0 Missing .00 3 1.0 Total 3 1.0 Total 307 100.0 Valid Cumulative Percent Percent Valid Strongly agree 51.6 51.6 Agree 31.3 82.9 Neutral 11.8 94.7 Disagree 4.3 99.0 Strongly disagree 1.0 100.0 Total 100.0 Missing .00 Total Total TABLE 17 Classes teach Internet Frequency Percent Valid Strongly agree 30 9.6 Agree 40 13.0 Neutral 119 39.4 Disagree 94 27.4 Strongly disagree 30 9.9 Total 302 99.4 Missing .00 5 1.6 Total 5 1.6 Total 307 100.0 Valid Cumulative Percent Percent Valid Strongly agree 9.9 9.9 Agree 13.2 23.2 Neutral 39.1 62.3 Disagree 27.9 90.1 Strongly disagree 9.9 100.0 Total 100.0 Missing .00 Total Total TABLE 18 Instructors use Internet Frequency Percent Valid Strongly agree 19 6.2 Agree 64 20.8 Neutral 96 31.3 Disagree 99 32.2 Strongly disagree 22 7.2 Total 300 97.7 Missing .00 7 2.3 Total 7 2.3 Total 307 100.0 Valid Cumulative Percent Percent Valid Strongly agree 6.3 6.3 Agree 21.3 27.7 Neutral 32.0 59.7 Disagree 33.0 92.7 Strongly disagree 7.3 100.0 Total 100.0 Missing .00 Total Total TABLE 19 Instructors know Internet Frequency Percent Valid Strongly agree 33 10.7 Agree 77 25.1 Neutral 139 45.3 Disagree 40 13.0 Strongly disagre 7 2.3 Total 296 96.4 Missing .00 11 3.6 Total 11 3.6 Total 307 100.0 Valid Cumulative Percent Percent Valid Strongly agree 11.1 11.1 Agree 26.0 37.2 Neutral 47.0 84.1 Disagree 13.5 97.6 Strongly disagre 2.4 100.0 Total 100.0 Missing .00 Total Total TABLE 20 Facilities are adequate Frequency Percent Valid Strongly agree 22 7.2 Agree 68 22.1 Neutral 116 37.8 Disagree 62 20.2 Strongly disagree 30 9.8 Total 298 97.1 Missing .00 9 2.9 Total 9 2.9 Total 307 100.0 Valid Cumulative Percent Percent Valid Strongly agree 7.4 7.4 Agree 22.8 30.2 Neutral 38.9 69.1 Disagree 20.8 89.9 Strongly disagree 10.1 100.0 Total 100.0 Missing .00 Total Total