编制财务报表和信息通信技术支持的财务计划的实践知识:阿曼创业学生的实证研究

M. M. Thottoli
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引用次数: 7

摘要

目的:本文旨在研究阿曼大学内创业学生在编制财务报表(FStts)、信息通信技术(ICT)和信息通信技术支持的财务计划(ICTeFP)方面的实践知识。研究设计与方法:从大学生中收集第一手资料,分析学生在准备FStts和相关ICT技能方面的实践知识。我们考虑了创业型学生在准备创业型学生课程时所具备的实践知识。此外,还考虑了创业学生对微软基本工具的技能。研究结果:应用结构方程模型-偏最小二乘(SEM-PLS)对研究结果进行评估。本研究结果显示,创业型学生在准备FStts方面的实践知识缺乏,但学生具备足够的ICT基础技能。因此,自动化ICTeFP可以更有效地管理创业、创造和创新过程。启示与建议:研究结果表明,ICTeFP对最近的必修课程(包括会计和非会计学生)、创业、创造力和创新做出了出色的贡献。贡献与增值:该研究仅针对在阿曼学习创业创意与创新课程的创业学生。该研究是第一个实证分析阿曼大学创业学生中准备FStts的实践知识、ICT实践知识和ICTeFP之间关系的研究之一。
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Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman
Objective: This paper aims to examine practical knowledge in preparing financial statements (FStts), practical knowledge in information and communication technology (ICT) and ICT-enabled financial plan (ICTeFP) among entrepreneurial students within Universities in Oman.Research Design & Methods: Primary data were collected from university students to analyze practical knowledge in preparing FStts and related ICT skills. Items of FStts were considered to measure entrepreneurial students’ practical knowledge to prepare FStts. Besides, entrepreneurial students’ skills in basic Microsoft tools have also been considered.Findings: The findings were evaluated by applying structural equation modelling-partial least squares (SEM-PLS). The findings of the current study reveal that entrepreneurial students’ practical knowledge in preparing FStts is lacking whereas it shows that the students possess adequate basic skills in ICT. Thus, automated ICTeFP can be useful in managing entrepreneurship creativity and innovation course more effectively.Implications & Recommendations: The findings suggest that ICTeFP is an excellent contribution to enrich the recently compulsory course, (both for accounting and non-accounting students), entrepreneurship creativity, and innovation.Contribution & Value Added: The study solely for the entrepreneurial students who are studying the course, entrepreneurship creativity and innovation, in Oman. The research is one of the first to empirically analyze the relationship between practical knowledge in preparing FStts, practical knowledge in ICT, and ICTeFP among entrepreneurial students within universities in Oman.
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