How Should Information Technology Be Covered in the Accounting Program?

• In Event: Integrating IT Into AIS

Abstract

Professional accounting associations, business schools and accounting professors are increasingly faced with an important question: Which information technology (IT) competencies should be developed in accounting programs to train skilled professional accountants? Key references in accounting education show evidence that advanced-level training in IT is very important for accountants’ careers. Through content analysis, this study investigates how Canadian CPAs are trained in IT. Results indicate that, post-merger, IT has lost ground in the CPA program. This could be mainly due to: 1) a larger coverage in finance, strategy and governance topics, 2) challenges to promote and teach IT in terms of course development, and 3) lack of recognition of and incentives for academic work on IT. Compared to some key players in accounting education, it appears that Canada has taken a different route with regard to the required IT competencies.

Author

• Emilio Boulianne, Concordia University