An investigation of the emerging trend towards a laptop requirement for accounting majors in the USA

The dramatic technological revolution that has taken place in the last decade makes it imperative for students to emerge from their undergraduate education technologically proficient, comfortable with technology, and ready to pursue their chosen fields. Computers, like pencils and notebooks, have become an integral part of the college experience. In the last five years there has been an emerging national trend to require laptop computers for accounting majors as well as in other disciplines. A laptop computer requirement can be extremely beneficial to accounting majors. While courses in accounting information systems have typically required students to gain hands-on experience using software such as Microsoft Access, Peachtree, QuickBooks, Great Plains and others, incorporation of technology into the other accounting courses has generally been more limited and has varied from programme to programme. The implementation of a laptop requirement necessitates a thorough analysis of the entire accounting curriculum and should result in the incorporation of information technology in all accounting courses. This also requires that faculty become technologically proficient and thus able to incorporate the laptop use into the curriculum so that the value of the laptop computer is realized. This paper: (1) examines the laptop requirement trend for accounting majors and the related aspects/characteristics in a sample of US institutions accredited and not accredited by AACSB International, and (2) provides a case study of the implementation of a laptop requirement for undergraduate accounting majors in an AACSB-accredited institution and feedback based on student evaluations of the requirement over a two-year period.