Education For Accountants With Computer Emphasis

Abstract

Computers have become an integral part of accounting practice but have been ignored in the area of accounting education. This study proposes to determine the feeling of the accounting profession in both the public and private applications and the academic attitude toward an accounting program which integrates the areas of accounting and computer science into one alternative program for interested students. A questionnaire study was implemented by sending questionnaires to Texas universities, CPA partnerships and manufacturing firms. The questionnaire included questions pertaining to the current programs, student demand for these programs, and opinions of the proposed program within the university and personnel training and competence, system needs and problems, and the feeling toward the proposed program by CPA partnerships and manufacturing firms. An overall response rate of 31% was achieved in a response time of one month. The responses indicated a very conservative attitude toward the program by academicians and a more favorable attitude by the manufacturing industry. The results did not conclusively determine that a definite need was felt in the two populations for an accounting program with computer emphasis but did produce the evidence required to justify further research into the area. This evidence consisted of a high response rate and high interest level among the respondents. Recommendations for implementation of the program and for future research were also brought out by the responses.