International Journal of Education and Development using ICT

International Journal of Education and Development using ICT > Vol. 21, No. 2 (2025)

The Influence of Motivation on Computer-Aided Learning (CAL) Adoption: Exploring Accounting Teachers' Perspectives

Maria Magrietha Swanepoel, Tshwane University of Technology
Gary Wayne Collins, Tshwane University of Technology

Abstract
Despite the widespread use of electronic accounting systems in professional practice, South African accounting education often lags, with teachers frequently prioritising manual accounting skills over the integration of Computer-Aided Learning (CAL). This reliance on traditional methods, potentially shaped by a complex combination of internal and external motivational factors, can leave accounting learners underexposed to essential software and digital skills. This qualitative case study explored motivational factors affecting CAL adoption among six Gauteng private school teachers. Using Self-Determination Theory (SDT), the study examined the range of motivational orientations impacting CAL integration, from a-motivation to intrinsic motivation. Findings revealed limited CAL use, primarily driven by extrinsic factors like compliance and efficiency. A-motivation, rooted in feelings of incompetence and negative experiences, hindered adoption significantly. Motivational congruence, aligning personal values with CAL, was crucial for engagement. SDT’s psychological needs -autonomy, competence, and relatedness -were vital for effective CAL integration. The study recommends targeted professional development focusing on pedagogical CAL strategies, robust technical support, and access to relevant software resources. By fostering a supportive motivational climate that addresses these needs, accounting education can effectively equip learners with the digital skills essential for the modern accounting profession, preparing them for a lifetime of technological integration.

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