The Accounting Review Vol. 39 No. 1 1964
SYSTEMS EDUCATION AND THE ACCOUNTING CURRICULUM.
Abstract
The automation revolution in the administrative and clerical areas of business has made prodigious advances in the last ten years. The accountant's relationship with the systems and procedures function is now in a critical stage. In too many firms, accountants are being relegated to the sidelines while non-accountants are brought into the game. These accountants are finding that as a result of this their position in the enterprise has been greatly weakened. One major reason for this disturbing development is a lack of professional knowledge and competence among accountants in the systems and procedures areas. Organizationally independent systems research and development departments have evolved in most companies utilizing computers. These departments have the responsibility of critically appraising existing data flow systems and ascertaining the intermediate and long range management information needs of the organization. Accountants, professors and accounting departments must accept the challenge of properly preparing accounting graduates of the future for responsibilities in Electronic Data Processing.
- DOI
- 10.2308/tar-7106856
- Volume
- 39
- Issue
- 1
- Pages
- 62-69
- Language
- en
- Sources
- openalex crossref