Integration of the microcomputer into the changing accounting curriculum: An analysis of recent findings (English)

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In: Computers and Education   ;  19 ,  3  ;  209-217  ;  1991
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  • Article (Journal)  /  Electronic Resource

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Abstract This article reports the results of a longitudinal study concerning the utilization of microcomputers in accounting curricula. A comparative summary of three earlier studies by the authors on PC computer integration in accounting classes is also incorporated into the paper. Accounting departments are currently in a period of stabilization with respect to computer hardware and software. For the last 2 or 3 years, PC usage in accounting courses has leveled off at 62%. Although the amount of integration may be adequate, the type of integration remains questionable. The electronic spreadsheet is the most widely employed software package in the accounting curriculum, and knowledge of spreadsheet applications has become equated with PC computer literacy. This paper emphasizes that employment of micros in selected accounting courses must progress beyond spreadsheet applications to include more sophisticated, higher level applications. The authors predict that the evolution of information systems technologies will accelerate dramatically in the 1990s. Such changes will impact the way accounting is practiced, the way management services are provided, the types of internal controls installed in systems, the way accounting systems are developed, the way managers make decisions and so on. Yet, this study reveals stagnant classroom applications which are piecemeal and nonsystems (i.e. nonplanning) in orientation with spreadsheet applications predominating. Other more significant micro applications must be integrated into the classroom. About 31% of the accounting departments responding to the 1989 survey have the mechanism in place to bring about the needed changes in the 1990s. The recommended mechanism is a departmental PC Steering Committee. Such a committee should be formed by all accounting departments to bring about the orderly deployment of PC applications in a changing accounting curriculum. If the accounting PC Steering Committee takes its job seriously, the important information systems technologies affecting the development of accounting are more likely to be incorporated into the classroom, keeping accounting students abreast of the latest developments in the information age.

  • Title:
    Integration of the microcomputer into the changing accounting curriculum: An analysis of recent findings
  • Author / Creator:
  • Published in:
    Computers and Education ; 19 ; 3 ; 209-217
  • Year of publication:
    1991
  • Size:
    9 pages
  • ISSN:
  • DOI:
  • Type of media:
    Article (Journal)
  • Type of material:
    Electronic Resource
  • Language:
    English
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Table of contents – Volume 19, Issue 3

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The tables of contents are generated automatically and are based on the data records of the individual contributions available in the index of the TIB portal. The display of the Tables of Contents may therefore be incomplete.

199
Young children's skill in using a mouse to control a graphical computer interface
Crook, Charles | 1992
209
Integration of the microcomputer into the changing accounting curriculum: An analysis of recent findings
Klein, Lawrence A. / Cerullo, Michael J. / Cerullo, M.Virginia | 1991
219
An evolutionary change in the information systems curriculum at the University of North Texas
Richards, Roy Martin / Sanford, Clive C. | 1992
229
Using spreadsheets to make statistics easier for novices
Wood, Michael | 1992
237
Femtr—finite element educational code
Nikishkov, G.P. / Nikishkov, Yu.G. | 1992
247
The use of oral communication approaches to enhance the instruction environment for MIS classes
Tang, Michael T. / McNichols, Charles W. | 1991
251
Computer assisted language learning for english as a foreign language
Swann, Philip | 1992
267
Graphics based instructional software for decision tree analysis using Bayesian methodology
Ramani, K.V. | 1992
275
Integrating systems development theory and practice in an information systems curriculum
Becker, Shirley A. / McGuire, Gene G. / Medsker, Larry R. | 1992
285
Reading with an electronic glossary
Leffa, Vilson J. | 1991
291
Determinants of computer use in lower secondary schools in Japan and the United States
Tuijnman, Albert C. / Ten Brummelhuis, Alfons C.A. | 1992
301
Computer readiness of teachers
Lang, Manfred | 1992
309
The acquisition of operating systems concepts by computer science students
Anderssen, E.C. / Myburgh, C.P.H. | 1992
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