A Multidimensional Assessment of Practitioner Perceptions Regarding Microcomputer Course Content.

Abstract While there is general agreement regarding the need for computer literacy among accounting graduates, there is little Information as to how such literacy should be developed. This paper reports the findIngs of a survey that was distributed to practicing accountants In order to assess their perceptions as to the microcomputing needs of accounting students. The sample was stratified so as to distinguish between public accountants in large organizations (PAL), public accountants In small organizations (PAS), managerial accountants In large organizations (MAL), and managerial accountants In small organizations (MAS). Paired comparison mean tests and analysis of variance tests were employed to analyze the data. The findings indicated that participants from all groups were strongly in favor of requiring accounting majors to take a microcomputer course. They believe that spreadsheet programs constitute the most Important software application for accounting students. Practitioners from smaller business organizations (PAS and MAS) believe that a microcomputer course should Include coverage of general ledger packages. MAL respondents classified computer graphics as an Important topic. The participants were indifferent regarding the coverage of database programs. There was widespread agreement among the survey participants that computer languages and word processing programs were not important topics for accounting majors.