Teaching and learning using 21st century educational technology in accounting education: Evidence and conceptualisation of usage behaviour


  • Mohamad Ridhuan Mat Dangi Universiti Teknologi MARA, Selangor Branch https://orcid.org/0000-0003-3042-873X
  • Maisarah Mohamed Saat Universiti Teknologi Malaysia
  • Shukriah Saad Universiti Teknologi MARA




accounting education, educational technology, Fourth Industrial Revolution, technology usage, teaching, learning


Technologies are ubiquitous in the 21st century, and educators need to integrate relevant technologies into their teaching practices to meet stakeholders’ expectations and keep abreast with the accounting profession’s advancement. A mixed-method approach of quantitative and qualitative techniques was used in this study, with the latest version of the SPSS software (version 26) and NVivo software to analyse the data. The results depict the accounting educators’ usage efforts of 21st century educational technology tools and platforms; it is neither highly prevalent nor optimised. Future researchers could expand the investigation of 21st century educational technology by utilising the proposed constructs, model and hypotheses from this study’s qualitative findings. The study revives the stagnant educational technology literature in accounting education and explicates technology usage issues in accounting education, specifically in developing countries and the Asian region.

Implications for practice or policy:

  • Education ministries, higher education institutions, faculties, policymakers and academics should encourage educators to adopt and integrate 21st century educational technology into their practices.
  • The integration of 21st century educational technology in teaching and learning practice should align with individual attributes, technology characteristics and organisational factors.
  • Accounting educators must acquire technological competence through appropriate professional development and training programmes.


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Author Biography

Mohamad Ridhuan Mat Dangi, Universiti Teknologi MARA, Selangor Branch

Technologist Ridhuan joined Universiti Teknologi MARA in 2009 as academia and recently a recipient of the University's e-Learning Academic Award for the outstanding achievement in Digital Teaching & Learning practices. He received his Master in Forensic Accounting and Financial Criminology from Universiti Teknologi MARA, Malaysia and currently pursuing his PhD in the area of accounting education specialized on the educational technology for 21st-century teaching and learning classroom at Azman Hashim International Business School (AHIBS), UTM Skudai, Malaysia. He has been recognized as the graduate technologist in 2018 and as a professional technologist by Malaysia Board of Technologist in 2019. Technologist Ridhuan has embarked on research and innovation activities since 2011 with several local grants awarded by university and Ministry of Education, Malaysia. He also has published over 100 outputs in non-indexed journals, book, chapters in book, proceedings and international indexed publications ranging from Q1, Q3 to Q4 Scopus, WoS, ERA, MyCITE, etc. He is currently having more than 60 innovation products with various awards and recognition, participated in national and international competitions, 50 approved Intellectual Property Rights awarded by MyIPO, and various presentation, discussion, participation and collaboration with government agencies and industry related to the research and innovation areas such as D’Era Pouch Industries, Jabatan Kemajuan Islam Malaysia (JAKIM), Proton, Syarikat Permainan Malaysia, Office of Head Secretary of Selangor State Government, and Anariez Resources. Apart from these achievements, he also being appointed as the international and national reviewer and the editorial board for several journals, panel and jury for innovation competition and speaker for digital education and administration




How to Cite

Mat Dangi, M. R., Mohamed Saat , M. ., & Saad, S. . (2022). Teaching and learning using 21st century educational technology in accounting education: Evidence and conceptualisation of usage behaviour. Australasian Journal of Educational Technology, 39(1), 19–38. https://doi.org/10.14742/ajet.6630