Abstract
The study focuses at investigating the attitudes of financial accounting teachers and students of government science and technical colleges (GSTCs) in Gombe State toward mobile learning adoption. Descriptive survey design was employed for the study. A sample size of 181 respectively made up of 175 students and 6 teachers was taken out of the total population of 312 students and 6 six teachers using Yamane (1967) formula. A proportionate random sampling technique was employed in drawing the sample from three GSTCs earmarked for the study. A structured questionnaire based on five point Likert scale was developed by the researcher, validated by 3 experts in business education at DVTE, ATBU, Bauchi, and its reliability established using Cronbach alpha yielding a coefficient of 0.78. The administration of the questionnaires was done by the researcher and a trained research assistant. Two research questions and one null hypothesis were raised to guide the study. Data collected were analyzed using mean, standard deviation and ttest statistics. The findings of the study revealed that both financial accounting teachers and students show positive attitude toward adoption of m-learning in government science and technical Colleges (GSTCs) in Gombe State. It was also found that there is no significant difference in the attitude of financial accounting teachers and students toward m-learning adoption. The study therefore recommended that government through the ministry of education should consider the adoption of m-learning particularly in GSTCs to supplement teaching and learning of financial accounting. Another study should be conducted on the behavioural intention of financial accounting teachers and students toward mlearning adoption since they both show positive attitude toward its adoption.