What question did this study set out to answer?

The aim is to evaluate accountants' perceptions of necessary microcomputing skills for accounting graduates.

June 15, 2026

A Multidimensional Assessment of Practitioner Perceptions Regarding Microcomputer Course Content.

Puntos clave

The aim is to evaluate accountants' perceptions of necessary microcomputing skills for accounting graduates.
Survey distributed to practicing accountants across various organizational sizes and types.
Sample included public accountants in large (PAL) and small organizations (PAS) and managerial accountants in large (MAL) and small organizations (MAS).
Data analyzed using paired comparison mean tests and ANOVA.
All groups strongly support requiring accounting majors to take a microcomputer course.
Spreadsheet programs were identified as the most critical software for accounting students.
Smaller organizations emphasized the need for training in general ledger packages, while larger organizations considered computer graphics important.

Resumen

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.

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