Excel in the Accounting Curriculum: Perceptions from Accounting Professors

• In Event: Spreadsheets in AIS Education

Abstract

Abstract: Public accounting firms frequently emphasize the importance of accounting graduates being proficient in using analytical tools such as Excel (Grant Thornton 2012). Our research focuses on accounting faculty perceptions of the emphasis being placed on Excel in the accounting curriculum and the preparedness of students in regards to specific Excel competencies desired by public accounting firms. The study is based on 245 survey responses from faculty at over 100 accounting programs. We find that a majority of faculty incorporate Excel in their accounting classes consistent with their perception of importance of Excel in the practice of public accounting. However, we find that students are not fully proficient in Excel based on faculty perceptions. We also find that there is a disconnection between the Excel skills faculty include in the curriculum and specific Excel skills that employees use most often at public accounting firms. Our research informs accounting educators about possible gaps between Excel in accounting education and Excel in public accounting.

Authors

• Linda Ragland, University of New Hampshire

• Usha Ramachandran, Georgia State University