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

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 curr...

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Bibliographic Details
Published in:Accounting Education 2003-12, Vol.12 (4), p.441-450
Main Authors: Chang, C. Janie, Hwang1, Nen-chen Richard
Format: Article
Language:English
Subjects:
accounting education
accounting firm training
Auditors
Colleges & universities
Comparative analysis
Curricula
Information technology
Occupational training
Studies
Teachers
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Summary: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. 1 Currently visiting at Chinese University of Hong Kong.
ISSN:0963-9284
1468-4489
DOI:10.1080/0963928032000065557