Empirically Assessing the Importance of Computer Skills

Abstract

This research determines which computer skills are important for entry-level accountants, and whether some skills are more important than others. Students participated before and after internships in public accounting. Longitudinal analysis is also provided; responses from 2001 are compared to those from 2008–2009. Responses are also compared to small samples of faculty and certified public accountant firm recruiters. The computer skills examined are accounting software, databases, e-mail or Internet, programming, spreadsheets, and word processing. Students believe that grade point averages and all 6 computer skills are important. Faculty and recruiters believe all skills are important except programming skills. Differences exist based on audit versus tax and on gender. Spreadsheet skills are by far the most important.