Integrating accounting and computer programming education: An international study

Abstract

In the spring of 1978, the author conducted a world-wide study of 35 universities and technical colleges to determine what is being done to provide hands-on experiences in Computer Programming for Accounting majors. Most institutes visited are in a continuous process of developing and re-vamping programs and subjects since so many Accounting occupations demand computer expertise. Attention was given to the following items. 1. Program objective(s): Faculties must initially decide what aspects of computer education their accounting graduates need —programming, control, data management, systems analysis or a broader perspective such as economics. 2. Subject(s) to be offered: Most institutions require at least two semesters of computer programming experiene. BASIC and COBOL are most useful for accountants. 3. Faculty considerations: Locating computer faculty with sufficient accounting education and experience is most difficult. 4. Course considerations: Attention must be given to course title, location in the curriculum. credit/contact hours and labs, time allocation of theory vs applications, text, projects, grading, and use of packaged programs. 5. Physical aspects of the program: Special problems arise concerning hardware. They involve the use of unit record (punch card) systems vs direct access terminals, centralized vs decentralized terminal locations, hours of availability, assistance available for students experiencing difficulties. From this study, the author developed specific recommendations regarding a one-semester computer programming course for accounting majors.