Abstract This study identifies and quantifies the differences between the content academics cover in the accounting systems course and the content practitioners feel would better prepare students for accounting careers. Questionnaires were sent to systems faculty and to practitioners. Significant differences were found in 66 percent of the topics on the questionnaire with practitioners wanting more emphasis on 31 topics and less emphasis on eight topics. Practitioners particularly want more emphasis on Reversing and Adjusting Entries, Integrated Software, and Statements, Reports, Journals, and Ledgers in Manual Accounting Systems. Practitioners want the highest degree of emphasis on Spreadsheets and Internal Controls for Manual Accounting Systems. This study indicates a gap exists between what academics teach in the accounting systems course and what practitioners need.
Heagy et al. (Tue,) studied this question.
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