An educational framework for information technology in accounting and management education

IT Competences for Professional Accountants. A Review

“…These functions enable a great amount of data processing and decision making functions which can only be carried out with the use of IT systems. (Kaye & Nicholson, 1992). (Ahmed, 2003) identified four roles of an Accountant within an IT system.…”

“…It was the evolution of technology and the introduction of IT systems in business that brought that change. In that era, accountants should be aware of IS such as accounting information systems (accounting packages included), management information systems, expert systems, computer science (including programming and database design) and mathematical programming (Kaye and Nicholson, 1992). Heagy and Gallum (1994), in their research for the required IT skills for the graduate accountants identify six categories of IT skills.…”

“…This implies a significant change in the competences required from the accountants in order to perform their work. This change has been acknowledged by both academic and business (Ahmed, 2003) and several scholars attempted to investigate these new competences (Kaye and Nicholson, 1992;Belfo and Trigo, 2013;Lange et al, 2006;Kaye and Nicholson, 1992;Ellis, 1986). Also a number of International accounting profit or non-profit organizations proposed competences frameworks such as the International federation of Accountants (IFAC) and the Chartered Professional Accountants of Canada (CPA) (Nasiopoulos, Sakas, Vlachos, 2014).…”

“…IT has modified the way data is collected, stored, processed and distributed between business stakeholders (Nasiopoulos, Sakas, Vlachos, 2014). Accountants were among the first professional groups that affected by this change, since they incorporate IT as an integral part of their everyday work (Rom and Rodhe, 2007;Kaye and Nicholson, 1992;Ellis, 1986). Nowadays, the use of IT in accounting is widely applied and has turned into an every day routine, so that it is no longer possible to perform most of the accounting and financial operations without the engagement of IT.…”

An Innovation in Incorporating Computers into Accounting Curricula

“…Meanwhile, in universities and colleges, accounting faculty are increasingly face with the challenge of incorporating computer related topics into accounting curricula (Cerullo, Topiol, & Klein, 1989;Klein, Cerullo, & Cerullo, 1991), adapting to changing technologies and the availability of new information technologies, al though these processes were spearheaded by data processing in the 60's. The debate continues on how best to incorporate computer into accounting curricula in a way coherent (Bhaskar, 1982;Bhaskar, 1983;Bhaskar & Kaye, 1985;Buttermuch, 1991;Collier, Kaye, Sapul, & Williams, 1990;Collins, 1983;Er & Ng, 1989;Hopewell & Myklebust, 1984;Kaye & Nicholson, 1992;Romney, 1983), taking into account various guidelines issued by many interesting parties (AECC, 1990;AAA, 1986;AACSB, 1989;AICPA, 1990;BECPAF, 1989). To keep up with the rapid pace of development in information technologies, almost every five to eight years, accounting curricula need to be substantially revised in order to ensure their continued relevance to the accounting profession.…”