Preparedness and Professionalism: The Dearth of Mandatory Education in the use of Information Technology by Accountants

• In Event: Financial Accounting and Reporting 3

Abstract

This study examined the information technology requirements for both initial licensure as a CPA and subsequent continuing professional education in the 55 states and territories covered by the AICPA Uniform Accountancy Act. Despite the pervasiveness and utility of IT in audits and other professional engagements, it was found that only one state requires IT as part of the accounting curriculum and none of the 55 requires IT credits as part of CPE requirements. It appears that the profession is relying on accounting faculty to adequately cover accounting-related IT and/or on self-initiated on-the-job training. This is reminiscent of professional ethics education immediately prior to the accounting scandals at the turn of the 21st century, raising questions about the adequacy of attention to critical IT skills and the potential consequences to the profession.

Authors

• Cynthia L Krom, Franklin & Marshall College

• Satina V Williams, Brooklyn College