Abstract

ABSTRACT This study investigates differences in cultural/environmental academic context affect Accounting students' perceptions of Facebook assimilation and its role in academics by assessing survey data collected from students at two minority-serving universities. Survey questions derived from studies examining the use of Facebook for academic purposes and its impact on academic performance were administered to students enrolled in core undergraduate business courses at a Historically Black College or University (HBCU) and at a Hispanic Serving Institution (HSI). In addition to demographic information, students were asked about their Facebook use and how they perceive its role, assimilation and impact in their personal and academic lives. Only students who identified themselves as Accounting majors were included in the analysis. The findings indicate that significant differences exist between HBCU and HSI accounting majors. HSI accounting majors report marginally higher GPAs, tend to spend significantly more time on Facebook and other social media, and report significantly higher levels of assimilation, academic use and academic impact than their HBCU counterparts. Keywords Assimilation, Attitude, Facebook, Social network, Students, HBCU, HIS

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