| Autor: |
Dascher, Paul, Fischetti, Michael, Giese, J. W., Kelley, Robert, McDonald, Lawrence, Schiff, Frederick s., Zakin, Noel, Trump, Gary W., Sweeney, Daniel L., Berlfein, Harold M., Burns, Thomas J., Campfield, William L., Davidson, H. Justin, Dittrich, Norman E., Holstrum, Gary L., Mosich, A.N., Schiff, Michael, Usry, Milton F., Wyatt, Arthur R. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Dec1974, Vol. 138 Issue 6, p118-125, 8p, 4 Charts |
| Abstrakt: |
The article offers information on the inclusion of operation of electronic data processing (EDP) systems and computers in undergraduate accounting education and a survey regarding the validation of the computer usage in accounting education. Members of the American Accounting Association's committee on accounting education formed a task force to review the emphasis on EDP in an undergraduate auditing curriculum. They indicated that one of the reasons for the lack of emphasis on EDP in auditing courses is the limited EDP coverage in popular auditing textbooks. The authors of this article have agreed that only by introducing the computer in many areas of the auditing curriculum can the student become knowledgeable about the total audit impact of computers. Various topics related to the EDP auditing program have been introduced in colleges. Professor Lanny Solomon of the University of Toledo has also completed a timely study of computer usage in accounting education. The results of his survey support the need for the simplified approach to integrate the computer into accounting education. The ability of the computer to perform rapid calculations permits the student to explore various alternative accounting policies and their effects on financial statements. |
| Databáze: |
Complementary Index |
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