Accounting education, firm training and information technology: a research note

Abstract

Rapid developments in information technology (IT) have posed many challenges to the accounting profession. In this study we examined what has been done in US colleges by polling auditors' perceptions to investigate whether US accounting firms provide their auditors with more information on current IT topics than colleges do. Also educators in the USA are surveyed to find out what they are planning to do in college courses to ensure that accounting graduates acquire necessary IT knowledge/skills. The results indicate that the entry-level auditors have had significantly more exposure to IT topics while in college than the senior auditors had, which suggests that educators have modified their curricula by incorporating more IT topics into accounting programmes. According to the findings, educators recognize the importance of IT topics, but only a few IT topics can/will be covered in accounting curricula. Implications, limitations, and future research directions of this study are also discussed.accounting education, accounting firm training, information technology,

Comparison between Curriculums of Business Schools in Turkey and the World in Terms of IAS/IFRS Courses

“…In their proposed business curriculum outline, they suggest financial accounting, managerial accounting, tax accounting, accounting information systems, auditing, not-for-profit accounting and other elective or required accounting courses. In addition these courses, Chang and Hwang (2003) indicate the requirement of IT skills in auditing professions and suggest that educators should provide IT topics in accounting curricula.…”

Information Technology Skills Development for Accounting Graduates: Intervening Conditions

“…Despite these motivated and rigorous efforts, the provision of IT in university teaching and learning of accounting is still lacking compared to the minimum requirement encouraged by professional bodies (Albrecht & Sack, 2000;Ahmed, 2003;Chang & Hwang, 2003;Lin et al, 2005, Jones & Abraham, 2007. For example, in the case of the UK's universities, research by Ahmed (2003) shows low levels of IT/IS skills/knowledge (competency) integration in the accounting degree programmes.…”

“…The literature suggests that the skills are still below the minimum expectation outlined by the educational bodies such as IFAC (IFAC, 1995(IFAC, , 2003(IFAC, , 2007 as well as professionals such as AICPA (Chang & Hwang, 2003;Ahmed, 2003;Lin et al, 2005, Jones & Abraham, 2007. This issue has motivated this study to explore the factors that intervene educators from integrating IT skill in their taught unit(s).…”

“…The issue of developing IT skills in accounting education has been a progressing alarm of many parties including professionals, educational bodies as well as accounting educators all over the worlds (AAA, 1986;AECC, 1990;IFAC, 1995IFAC, , 2003Salleh, 2000;Chang & Hwang, 2003;Ahmed, 2003;Lin et al, 2005, Jones & Abraham, 2007. The literature suggests that the skills are still below the minimum expectation outlined by the educational bodies such as IFAC (IFAC, 1995(IFAC, , 2003(IFAC, , 2007 as well as professionals such as AICPA (Chang & Hwang, 2003;Ahmed, 2003;Lin et al, 2005, Jones & Abraham, 2007.…”

A Review of E-Accounting Education for Undergraduate Accounting Degrees

“…Therefore, number of studies highlighted the necessity of integrating technological changes and developments with business environment into accounting education (i.e., Chang & Hwang, 2003;David et al, 2003;Coe, 2006). Celsi and Wolfinbarger (2010) highlighted that business school should integrate e-commerce and technology issues throughout the curriculum.…”