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

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  • C. Janie Chang
  • Nen-chen Richard Hwang

Abstract

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.

Suggested Citation

  • C. Janie Chang & Nen-chen Richard Hwang, 2003. "Accounting education, firm training and information technology: a research note," Accounting Education, Taylor & Francis Journals, vol. 12(4), pages 441-450.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:4:p:441-450
    DOI: 10.1080/0963928032000065557
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    References listed on IDEAS

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    Cited by:

    1. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    2. Terry Harris, 2014. "ICTs and the Accounting Profession in a SIDS," Accounting and Finance Research, Sciedu Press, vol. 3(3), pages 1-58, August.
    3. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    4. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    5. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
    6. Themin Suwardy & Gary Pan & Poh-Sun Seow, 2013. "Using Digital Storytelling to Engage Student Learning," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 109-124, April.

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