gender differential paper IJCRB

ijcrb.webs.com
JUNE 2011
INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS VOL 3, NO 2
The model in Equation (1) was used to test proposition one, which reflects the two-way
interaction on QAUE, which predict an interaction effect on QAUE between IT and AIS. The
results are presented in Table 5.
INSERT TABLE 5 HERE
The b 3 coefficient for the interaction between the advantages of recognizing and using IT
and its importance in developing the AIS is 0.447 and significant (t-value= 4.291, p=.000),
providing support for proposition one which predicts a positive interaction effect on QAUE
between advances in IT and the developing of AIS. The prediction model in equation (1)
accounts for 47% of the variance (R square=.478; F(3,96)= 44.470; p=.000) in QAUE.
Although, this effect is positive and significant but it is at low level, a possible explanation
for these results is that the employers have little ability to predict IT change and the
developing of AIS within the university education system. These variables (IT and AIS) were
combined to anticipate and predict effects which may be out of reach to those employers who
have no power over the university education system which is accounted a major drawback of
this study by the researcher. This provide new research opportunities for future investigation
by taking the view of the universities academic staff into consideration in these issues to be
able to avoid the major deficiency of this study.
Because the two-way interaction is significant, the model in Equation (1) was also used to
test propositions two and three which reflect the one-way interaction effects of IT on QAUE
in proposition two, and the interaction effects of AIS on QAUE in proposition three.
The b 1 coefficient for the interaction between IT on QAUE is 0.761 and significant (t-value=
7.739, p=.000), providing support for proposition two which predicts advances in IT will
enhance the QAUE. This effect is slightly high, positive, and significant, a possible
explanation for these results is that the employers recognize the availability of technological
software in the universities but they believe that the course materials and assignments are still
not fully accessible to students through technology.
The b 2 coefficient for the interaction of AIS on QAUE is 0.646 and significant (t-value=
6.844, p=.000), providing support for proposition three which predicts the developing of AIS
leads to better QAUE. This effect is moderate, positive, and significant, a possible
explanation for these results is that the employers recognize the lower abilities of those new
comers to the work field in dealing with technology in terms of modifying accounting data,
writing reports, and specking or writing in English, and this may due to textbook which not
include technology software and not available in English. Although, training hours not
available for accounting students during their academic life at the universities.
Furthermore, Equation (1) was recalculated by using AIS as dependent variable and IT as
independent variable based on the following model to test proposition four.
X 2 = b 0 + b 1 X 1 + e (2)
The model in Equation (2) was used to test proposition four, which reflects the one-way
interaction effects of IT on AIS. The results are presented in Table 6.
INSERT TABLE 6 HERE
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