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Excel in the accounting curriculum: perceptions from accounting professors

Author

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  • Usha Ramachandran Rackliffe
  • Linda Ragland

Abstract

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining accounting faculty's perceptions of Excel in public accounting and accounting education. We survey 245 faculty members at over 100 accounting programs. We find that a majority of faculty incorporate Excel in their accounting classes consistent with their perception of Excel importance. However, we find that students are not fully proficient in Excel based on faculty's perceptions. This study contributes to the accounting education literature by identifying possible disconnections between Excel skills faculty include in the accounting curriculum and specific Excel skills faculty believe new hires (i.e. recent accounting graduates) most often use in public accounting.

Suggested Citation

  • Usha Ramachandran Rackliffe & Linda Ragland, 2016. "Excel in the accounting curriculum: perceptions from accounting professors," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 139-166, April.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:139-166
    DOI: 10.1080/09639284.2015.1126791
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Lee, Lorraine & Shifflett, Eileen & Downen, Tom, 2019. "Teaching excel shortcuts: A visualization and game-based approach," Journal of Accounting Education, Elsevier, vol. 48(C), pages 22-32.
    3. 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.
    4. Kent N. Schneider & Lana L. Becker & Gary G. Berg, 2017. "Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors," Accounting Education, Taylor & Francis Journals, vol. 26(2), pages 127-143, March.
    5. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    6. Domino, Madeline A. & Schrag, Daniel & Webinger, Mariah & Troy, Carmelita, 2021. "Linking data analytics to real-world business issues: The power of the pivot table," Journal of Accounting Education, Elsevier, vol. 57(C).
    7. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    8. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    9. Reinstein, Alan & Churyk, Natalie Tatiana & Tate, Stefanie L., 2018. "Analyzing pedagogical approaches used in second auditing courses," Advances in accounting, Elsevier, vol. 42(C), pages 110-124.
    10. Parra, Fernando & Jacobs, Aimee & Trevino, Laura L., 2021. "Shippy Express: Augmenting accounting education with Google Sheets," Journal of Accounting Education, Elsevier, vol. 56(C).

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