The An Excel-Based, Multi-Year Accounting Cycle Project for either the First Intermediate Accounting Course or an AIS Course

Cornell, David W.; Smedley, Georgia; Weatherholt, Nancy

doi:10.3194/1935-8156-9.1.41

Cited by 2 publications

(1 citation statement)

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“…With this prominence of Excel in the accounting profession, accounting educators have embraced Excel in the development of teaching cases. For example, Hinson et al (2015) develop an instructional case related to billable hours using an Excel spreadsheet, while Cornell et al (2014) use Excel as the foundation for a multi-year accounting cycle project. From an audit perspective, Bagley and Harp (2012) demonstrate the concept of electronic work papers and tick marks through an Excel-based case of auditing property, plant, and equipment.…”

Section: Literature Reviewmentioning

confidence: 99%

Beyond Excel: Software Tools and the Accounting Curriculum

Lee

Kerler

Ivancevich

2018

AIS Educator Journal

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The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluations of the importance of various software tools, as well as the importance of data analytics and data visualization skills. Responses from 197 practitioners indicate that Excel is the most frequently utilized software / tool, the most important software tool for new hires, and that Excel should be emphasized in university accounting programs. We find that the importance of Excel is consistent across different accounting areas (audit, tax, advisory, and corporate) and across all experience levels. In addition, Adobe Acrobat, PowerPoint, accounting / ERP software, and the FASB Codification were identified as frequently utilized across the various accounting areas and experience levels. Finally, practitioners in each of the different accounting areas and at all experience levels indicate data analytic skills and data visualization skills are important, but that data analytic skills are perceived as more important than data visualization skills. Our study contributes to the accounting information systems literature by identifying the specific software and tools that are relevant to the profession and provides guidance on the software and tools that should be emphasized in university accounting programs.

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Section: Literature Reviewmentioning

confidence: 99%