From understanding to doing in Autocount: Usage capability and technical problem-solving among Universiti Pendidikan Sultan Idris (UPSI) students

Abstract

This study aims to examine the relationship between the level of understanding of AutoCount accounting software and technical skills among accounting students at the Universiti Pendidikan Sultan Idris (UPSI). The methodology involved was a quantitative survey using a well-structured questionnaire comprising five major sections. Purposive sampling was used to select 160 undergraduate accounting students from Semester 4 to 8. Data analysis was performed using SPSS version 27, comprising descriptive analysis, Pearson correlation, and simple linear regression. The results show that the foundational knowledge level of students regarding AutoCount is very high, with 85% of students achieving high scores. The levels of their usage capability, usage efficiency, and technical problem-solving skills were found to be high to moderately high. The instrument demonstrated high reliability. Results of the inferential analysis indicated the existence of a significant but weak positive correlation between foundational knowledge and usage efficiency and a significant moderate positive correlation between usage capability and technical problem-solving skills. The study concludes that student understanding and practical capability in the use of AutoCount contribute significantly to the development of their technical skills. The results signify that practical software training must be more deeply integrated into the accounting curriculum to enhance graduate employability and professional readiness.