Computer Expertise: Are University Accounting Graduates Prepared?

Abstract

This study compares an industry survey with an academic survey to investigate whether universities are adequately preparing accounting graduates with sufficient computer training. The industry survey was sent to Missouri Society of CPA (MSCPA) member firms, and the academic survey to American Assembly of Collegiate Schools of Business (AACSB) association members. Analysis of industry requirements of computer skills for a beginning accountant in tax, bookkeeping, auditing, and MAS is compared to what universities are doing to satisfy these needs.

Accountants in all types of businesses are increasingly relying on computers for data manipulation and financial statement preparation. The emergence of the microcomputer as an accounting tool requires users to have certain computer skills. The microcomputer has become more powerful, cost efficient and certainly more adaptable than mainframe computer dependency for a majority of accounting functions. The users must somehow acquire computer expertise necessary to function in a computer oriented environment.

Two 1986 surveys should shed some light on expected computer expertise of a beginning accountant and university efforts to incorporate computer instruction in the accounting curriculum. The purpose of this manuscript is to investigate (by a 1986 survey) required computer skills for the beginning accountant, and compare these requirements to the results of another 1986 survey of universities dealing with computer requirements in accounting courses to try to determine if academics are preparing accounting students with adequate training in computer expertise.