More Accounting Theory or More Information Technology

Steven A Harrast · Joel M. Strong

20 citations0/0 files storedThe Accounting educators' journal

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Accounting Education and Careers Digital literacy in education Information Systems Education and Curriculum Development

Abstract

It has been said that accounting faculty should teach theory and let students figure out how to apply the theory in the real world. This argument assumes that students arrive with technology skills sufficient to serve as a base for their college and even their professional careers. This paper uses survey methods to analyze the technology skills of undergraduate accounting students to determine their technological strengths and weaknesses. With this information, it is possible to gain a more accurate undergraduate student technology profile. We find that a large fraction of students are not proficient in requisite technologies even after completing the majority of their undergraduate accounting course work. We believe this supports the argument that the accounting curriculum would benefit from an increase in technology training. The technologies students were most interested in learning were tax software, small business accounting, generalized audit software and spreadsheets.

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References

2003Accounting education, firm training and information technology: a research note 2003The REA Modeling Approach to Teaching Accounting Information Systems 2002An Examination of Topical Coverage for the First Accounting Information Systems Course 1998Accounting information systems course structure and employer systems skills expectations 2007Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA's Core Competency Framework 1996An Empirical Analysis of the Accounting Information Systems Course.2007Factors Influencing Accounting Faculty Members' Decision to Adopt Technology in the Classroom.1994Recommended microcomputer knowledge for accounting graduates: A survey

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2013E-business in accounting education in the UK and Ireland: Influences on inclusion in the curriculum 2014The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective

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