Effecting the System Characteristic and Individual Characteristic of Computerized Tax Accounting to Education Performance through Education Satisfaction; Based on KcLep Education Students of Korean Association of Certified Public Tax Accountants

Abstract

This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.

The hunt for computerized accounting education in the GCC: a structured literature review

“…It was discovered that academic contributions were made not only in the auditing field but also in IT (Jaber and Wadi, 2018). Teachers and software developers are constantly concerned with computer system response time and information exchange for improved educational performance (Kim et al, 2015). The value of acquiring generic abilities in accounting education and that of the Saudi accounting education system might do more to provide students with the opportunity to build generic skills that will help them thrive in their future employment (Al Mallak et al, 2020).…”

“…It was discovered that academic contributions were made not only in the auditing field but also in IT (Jaber and Wadi, 2018). Teachers and software developers are constantly concerned with computer system response time and information exchange for improved educational performance (Kim et al. , 2015).…”