Article2005

Tolerance for Ambiguity and IT Competency among Accountants

Barbara A. Lamberton · Jane Fedorowicz · Saeed J. Roohani

43 citations0/0 files storedJournal of Information Systems

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Accounting Education and Careers Information Systems Education and Curriculum Development Gender and Technology in Education

Abstract

The accounting profession must attract and retain individuals with the interest, attitudes, and competencies demanded by the marketplace. This paper examines the influence of tolerance for ambiguity, computer anxiety, and gender on interest in acquiring IT competency among 123 accounting and AIS majors. In comparison to individuals majoring in accounting, the AIS majors were more tolerant of ambiguity (p = .025) and had slightly more positive attitudes toward computers. However, neither computer anxiety (p = .112) nor gender (p = .915) explained major selection. The results suggest the accountants with strong interests in IT are more comfortable with ill-defined, ambiguous problem-solving situations. The study implies that tolerance for ambiguity, a characteristic increasingly valued by the profession, should be considered in the classroom and in hiring decisions.

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1988Attitudes, Personality and Behavior 2014Digest of Education Statistics 1993User acceptance of information technology: system characteristics, user perceptions and behavioral impacts 2002Unlocking the clubhouse: women in computing 1984Empirical validation of affect, behavior, and cognition as distinct components of attitude.1949INTOLERANCE OF AMBIGUITY AS AN EMOTIONAL AND PERCEPTUAL PERSONALITY VARIABLE 1999Managerial coping with organizational change: A dispositional perspective.2012Handbook of Individual Differences, Learning, and Instruction

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