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Computer Anxiety, Computer Attitude and Student Interestin Using Accounting Software: Bibliometric Analysis

This bibliometric research is geared towards identifying patterns and trends in the literature related to computer anxiety, attitudes toward computers, and student interest in using accounting software. By adopting quantitative bibliometric methods, data were collected using Publish or Perish software and analyzed using VOSviewer for the creation of publication development maps. Data is collected by searching literature on Google Scholar published between 2018- 2023 with specified keywords.
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0% found this document useful (0 votes)
35 views7 pages

Computer Anxiety, Computer Attitude and Student Interestin Using Accounting Software: Bibliometric Analysis

This bibliometric research is geared towards identifying patterns and trends in the literature related to computer anxiety, attitudes toward computers, and student interest in using accounting software. By adopting quantitative bibliometric methods, data were collected using Publish or Perish software and analyzed using VOSviewer for the creation of publication development maps. Data is collected by searching literature on Google Scholar published between 2018- 2023 with specified keywords.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Volume 8, Issue 12, December – 2023 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

Computer Anxiety, Computer Attitude and


Student Interest in using Accounting
Software: Bibliometric Analysis
Cantika Ardhiana Novita 1; Indrawati Yuhertiana2
1,2
Departmet of Economics and Business, Universitas Pembangunan Nasional "Veteran" Jawa Timur

Abstract:- This bibliometric research is geared towards In the midst of these challenges, the accounting
identifying patterns and trends in the literature related discipline in Indonesia is reaching a crucial point. With the
to computer anxiety, attitudes toward computers, and increasing use of accounting software in the industry, the
student interest in using accounting software. By need to prepare graduates who are ready to face the job
adopting quantitative bibliometric methods, data were market becomes more urgent (Mayasari, 2015; Zainol &
collected using Publish or Perish software and analyzed Nelson, 2011). Therefore, research that examines various
using VOSviewer for the creation of publication aspects of the influence of technology on student learning is
development maps. Data is collected by searching very relevant.
literature on Google Scholar published between 2018-
2023 with specified keywords. The results showed that This study employs bibliometric analysis to explore and
535 articles were obtained with Yusuf as the author with map the scholarly discourse on computer anxiety, attitudes
the top publications and three clusters with a total of 25 towards computers, and students' interest in using
items. The keywords use, acceptance and computer are accounting software. Through a bibliometric approach, this
interesting topics to research. This research provides study examines the geographical distribution, publication
significant direction for researchers to concentrate their trends, and inter- relationships of published studies, with the
efforts on aspects that are still under-researched and aim of providing a comprehensive perspective on the
encourages more in-depthscientific inquiry in this field. dynamics of existing research.

Keywords:- Computer Anxiety, Computer Attitude, II. LITERATURE REVIEW


Accounting Software, Bibliometric Analysis.
 Computer Anxiety in AccountingEducation
I. INTRODUCTION In the academic sphere, the understanding of computer
anxiety has undergone significant evolution. Computer
Discomfort with computer technology, often referred anxiety, which can be defined as irrational fears and
to as computer anxiety, is a phenomenon that affects anxieties associated with computer use, has been identified
individuals at various levels of interaction with technology, as a barrier to effective utilization of information
especially at scales involving financial software such as technology, especially in the context of accounting
accounting software (Biduri et al., 2021). This anxiety is not education. (Listiadi & Subroto, 2017; Nurafrilliyah et al.,
simply a psychological barrier; it stretches further, 2023; Training et al., 2019).. Research has shown that this
determining how effectively users can interact with and anxiety not only hinders the adoption of technology by users
utilize the advanced functions of such applications. but also decreases the effectiveness of learning and using
Meanwhile, attitude towards computers is another accounting software. Skills in the use of this software are
determining factor that can predict an individual's considered essential for accounting students given its crucial
willingness to accept and adopt information technology in role in contemporary accounting practice. (Ekonomi et al.,
their academic and professional activities (Fiddin & 2023; Silvia Febrianti et al., 2021)..
Muhammad Arief, 2022).
There are factors that contribute to computer anxiety,
The continuum between computer anxiety, attitude but are not limited to, lack of previous technological
toward computers, and students' interest in using accounting experience, gender differences (Hasanah, 2020)and lack of
software illustrates a complex map of cognitive and social support(Hidayat & Siregar, 2022). Research hasshown
affective factors that play a role in the learning process and that barriers to technology acceptance are more often related
technology adoption (Pratiwi, 2021; Rahmawati & Abidin, to psychological rather than technical factors. In the
2021; Yang et al., 2022). Through the lens of accounting accounting discipline, this is compounded by the need to use
software, accounting students are faced with a dual complex software, where the inability to master it can have
challenge: understanding fundamental accounting principles negative consequences on students' learning effectiveness
while mastering tools thatmodernize the practice (Hermawan and professional competence (Celik & Yesilyurt, 2013;
et al., 2021;Putu et al., n.d.). Livinin & Siregar, 2022). (Celik & Yesilyurt, 2013; Livinus
et al., 2021; Luh Putu et al., 2020; Rezai & Namaziandost,
2022).

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Volume 8, Issue 12, December – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
As the literature on computer anxiety in accounting  Data Extraction
education increases, there is a need to identify and develop After the determination of relevant articles, an
intervention strategies aimed at reducing this anxiety. elaborate data extraction was performed. The key points
Identifying patterns of anxiety allows educators and policy of this extraction include data preparation, characterization
makers to design and implement supportive curricula, as techniques, and results related to computer anxiety, attitude
well as learning environments that promote acceptance and toward computers, and interestin using accounting software.
positive utilization of information technology. (Aprilian &
Putra, 2016; Fiddin & Muhammad Arief, 2022b; Laily &  Comparative Analysis
Riadani, 2019) The data collected underwent a rigorous comparative
evaluation, designed to explain prevailing trends, show
On the other hand, attitudes towards computers and similarities, and highlight differences. Central to this
interest in using accounting software act as key factors in analysis were metrics such as relatedness to computer
the acceptance of information technology. Based on the anxiety, attitudes towards computers, and interest in using
technology acceptance model (TAM), which suggests that accounting software.
perceptions of usefulness and ease of use are the main
determinants of a person's attitude towards technology, a  Quality Assessment
positive attitude can facilitate the adoption and effective use To ensure the credibility of our review, a quality
of technology. (Ardiansyah & Hindri Febri Ana Sari, 2022; assessment of the selected articles is required. For this
Parayitam et al., 2010; Siswadi purpose, the well-known PRISMA guidelines, which are the
gold standard for systematic reviews and meta- analyses,
Sululing et al., 2022).. These positive attitudes, which were used
are often associated with intention toadopt technology, play
an important role in motivating students to learn and
integrate accounting software into their studies. (Agmallia et
al., 2019; Arizanda Rahayu et al., 2023; Gintings &
Setiawan, 2022; Icha Rahmayanti et al., 2021)..

Research in this area shows a significant relationship


between technology exposure and attitudes towards
computers and interest in technology utilization. Students
who have more practical exposure to technology tend to
develop more positive attitudes and show greater interest in
using accounting software.

III. RESEARCH METHODS

An in-depth exploration of leading scientific databases


was conducted to gather a comprehensive set of relevant
publications. Especially, SCOPUS, known for its complex
citation analysis, and Google Scholar, known for its wide
range of scholarly works, were usedas the main sources.

 Search Strategy
Our systematic search used a judicious combination of
keywords, such as "computer anxiety", "computer attitude",
"student interest", and "accounting software", to ensure the
Fig 1 PRISMA Workflow
collection of all relevant articles. A time constraint was
applied, limiting the search to publications from 2018 to
IV. RESULTS AND DISCUSSION
2023.
 Publication Trends
 Inclusion and Exclusion Criteria
Such graphical representations are crucial in facilitating
After retrieving a large number of articles, a systematic
a deep understanding of researchproductivity and orientation
filtering process is required to identify the most relevant
over time.
articles. The primary filter was the direct relevance of each
study to the central theme. In particular, studies that went in
After careful examination of the database, it can be
the direction of exploring computer anxiety, attitudes
concluded that there are approximately 535 scientific
towards computers, and students' interest in using
contributions that correspond to this thematic domain. A
accounting software. Studies that focused on entirely
visual representtation of this data can be seen in Figure 1,
different subject matter, or different objectives, were
which meticulously depicts the trajectory of research
immediately excluded.
dissemination throughout the specified years.

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Volume 8, Issue 12, December – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
2021 emerged as a significant point of increase in The trend that emerges from bibliometric analysis
research activity, with 112 papers published. And 2023 was shows that there is a correlation between computer anxiety
the year with the highest number. This increase may be and interest in using accounting software. This is supported
attributable to technological advances or important by R Widiyasari and BN Achadiyah in 2019 who found that
breakthroughs in understanding the role of "computer computer anxiety can affect the perceived usefulness of
anxiety", "computer attitude", and "student interest" in information technology. Students who experience computer
"accounting software". anxiety tend to see information technology, such as
accounting software, as less useful, which in turn can reduce
their interest in using it. On the other hand, a positive
attitude towards computers or computer attitude, as analyzed
by INR Adi and PEP Yanti in 2018, shows a positive
relationship with interest in using accounting software.
Students who have a positive attitude towards computers are
more likely to show a high interest in adopting and using
accounting software.

This discussion also looks at the work of MP Suwarto


in 2021 which states that the use oftools such as Quizizz can
improve learning achievement. The implication in the
context of accounting software is that the use of interactive
and interesting learning tools can reduce computer anxiety
and improve students' attitudes towards technology, so that
Fig 2 Number of Documents in 2018-2023 interest in using accounting software can be increased. In
addition, research conducted by Hasniati et al. in 2023
 Top Articles regarding women's decisions in Makassar City to become
Figure 2 shows that various studies have explored entrepreneurs offers a perspective on how psychosocial
similar topics, such as research by FD Putra in 2021 which factors such as self-efficacy influence decision making,
examines the effect of computer anxiety, computer attitude, which can be applied in the context of students' use of
and computer self-efficacy on accounting students' interest accounting software.
in using accounting software. The results of this study are
relevant and emphasize how psychological factors and In the context of the Covid-19 pandemic, research by
technical skills affect the acceptance of information SS Iriani and AL Andjarwati in 2020 highlighted the
technology. In addition, research by D Suryani, A importance of perceived ease of use and perceived risk in
Kurniawan, and I Umiyati in 2020 also delves deeper into IT online shopping. This can be related to this study, where the
self-efficacy and IT anxiety as factors that influence interest ease of use of accounting software and the perception of risk
in using e-money. The anxiety and attitudes that individuals associated with its use can be a significant factor in student
have towards technology, in this case e-money, can provide interest.
insight into how students interact with accounting software
that is similar in complexity and usability.

Table 1 Most Cited Articles


Citation Author Title Year
89 M Yusuf, ZA Fitriyani, A The Impact Of Using Tokopedia On Profitability And Consumer 2022
Abdilah Service
87 SS Iriani, ALAndjarwati Analysis of perceived usefulness, perceived ease of use, and 2020
perceived risk toward online shopping in the era of Covid-19pandemic
69 H Hasniati, D Pratiwi The Decision of Women in Makassar City to Be Entrepreneurs 2023
Indriasari, ASirajuddin, A
Karim
64 Handayani Factors Affecting Acceptance and Use of the Regional Financial 2018
Management Information System (SIPKD) in the Perspective of The
Unified Theory
55 AM Amin, R Adiansyah Lecturers' perception on students' critical thinking skills developmentand 2018
problems faced by students in developing their critical thinking
skills.
39 F Misra, I Mazelfi Long-distance online learning during the pandemic: the role of 2021
communication, working in groups, and self-directed learning in
developing student's confidence
35 CAM Permata, YD Gamification-based Mathematics Learning Design to Increase 2020
Kristanto Student Learning Interest
35 EL Nasution Brief Description of E-learning 2020

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Volume 8, Issue 12, December – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
28 R Widiyasari, BN Computer anxiety, computer self-efficacy and perceived usefulness 2019
Achadiyah by MSME players
25 HM Ganasan, N Azman Mental health and motivation of students during online learning 2021
during the Covid-19 pandemic
24 PI Kurniawan Effect of expected return, self efficacy, and perceived risk on investment 2021
intention: an empirical study on accounting master degree
in Udayana University, Bali.
23 EJ Wicaksana, P Edmodo as a solution to enhance student learning interest in high 2020
Atmadja, W Wikanso school biodiversity during the COVID-19 pandemic
21 A Fauz, T Widodo, T Intention to Use Behavior on the Use of Online Transportation 2018
Djatmiko Applications (Case Study on Go-Jek and Grab Users Among Telkom
Students).
20 D Suryani, A IT Self Efficacy, IT Anxiety and Interest in Using E-money 2020
Kurniawan, I Umiyati
20 T Arianto, S Mulyono, Increasing Vocational Education Decisions Through Social Media, 2021
IPS Arta and Price Reduction Through Brand Trusts
20 R Jayaputra, S Kempa The effect of e-service quality and e-trust on repurchase intentionthrough 2022
e-customer satisfaction in shopee food users
18 F Aryani, N Umar Factors affecting z generation on selecting majors in the university: 2020
An Indonesian case
17 D Andriyanto, Z Antecedents of e-budgeting usage behavior: The case of village 2019
Baridwan, I Subekti financial information system in Banyuwangi, Indonesia
15 MP Suwarto Using Quizizz to Improve Indonesian Language LearningAchievement 2021
15 FD Putra Computer Attitude, and Computer Self Efficacy on Accounting 2021
Students' Interest in Using Accounting Software
13 JPPPDB Gunawan, MS Social Media Between Two Poles: The Good Is Amazing, the Bad 2021
SH, KBPDB Mulyo Can Be Devastating
13 INR Adi, PEP Yanti The Effect of Computer Attitude, Computer Self Efficacy, and Truston 2018
Interest in Using Accounting Software on LPD Employees in
Denpasar City
12 F Saufika, A Mahmud The Role of Learning Interest in Mediating the Effect of Computer 2018
Self-Efficacy and Internet Use on Learning Achievement
11 A Muhid Heutagogy: liberating student learning in the digital revolution era 2021

 Research Topic Areas using VOSviewer digital economy and related elements.
The data obtained from Publish and Perish was then
analyzed using a visualization tool called VOSviewer with a
co-occurrence approach based on text data. The data is
presented in visual form to display the frequency of words
that appear together in research articles. The visualization
results from VOSviewer are displayed in the form of dots
representing certain keywords from the literature, which are
connected by lines or displayed in various colors to signify
certain relationships or meanings. The visualization results
from VOSviewer produce three types of displays, namely
network visualization, overlay visualization, and density
visualization.

Based on the clusters determined, keywords included in


Cluster 1 include acceptance, artificial intelligence,
education, english education, pandemic, role, technology,
use, and usefulness. Meanwhile, Cluster 2 consists of Fig 3 Network Visualization
keywords such as accounting, computer, computer anxiety,
computer attitude, computer self-efficacy, knowledge, Figure 4 gives us a visual map that highlights the
students, interest, and software. For Cluster 3, the keywords innovation in research by analyzing the keywords used in a
included are advice, anxiety, building, digital economy, given time span. Keywords such as "computer anxiety",
Indonesia, performance expectancy, and program. From this "computer attitude", "student interest", and "accounting
grouping, it can be interpreted that Cluster 1 deals with software" appear as significant research topics. In this case,
technology acceptance and education, Cluster 2 is more about "computer anxiety" refers to the anxiety that individuals
computer and related aspects, while Cluster 3 highlights the experience when using computers, which can affect learning

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Volume 8, Issue 12, December – 2023 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
and productivity. "Computer attitude" is a person's attitude V. CONCLUSIONS AND SUGGESTIONS
towards computers, which can have an impact on how the
technology is accepted and used. "Student interest" relates An in-depth bibliometric analysis was conducted on
to students' motivation and desire to engage in educational 535 scientific publications, revealing a significant increase
materials or technologies, while "accounting software" in research in 2021 with the highest peak in 2023, relating to
refers to applications used to manageand process accounting technological advances and understanding the relationship
transactions. between computer anxiety, computer attitude, and students'
interest in usingaccounting software.
In this visualization, the yellowish color signifies
keywords with recent interest, indicating that education and Analysis using VOSviewer identified three main
technology are areas that continue to receive attention and clusters of keywords, indicating a range of research areas
innovation. This color may indicate that research in this area with potential for further exploration. This gives an idea of
is still evolving and there are great opportunities to explore the future direction of research in technology acceptance, the
further. psychological impact of technology use, and topics that
remain under-explored.

ACKNOWLEDGMENTS

The authors would like to thank other researchers


whose work has formed the basis of this analysis, and to all
those who have contributed and supported the authors. The
success of this research is inseparable from the cooperation
and support of all parties invol

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