Computers Versus Mathematics.
Abstract Applied mathematics and computers are confronted by nearly every accountant nowadays. Despite the scarcity of time and little inclination one must know at least one. The accountant presently in a managerial capacity may feel that "know" is too strong a word; after all, he rose to his position without benefit of either discipline. But now, it is a changed environment. Those accountants not due for retirement in the near future, must come to "know" either math or computers, preferably both, in the next three to five years, if accounting is to survive as a contributing discipline in modem commerce. Many people, to whom mathematics are either distasteful or overwhelming apparently find the computer very appealing. One former student of this author perhaps reflects the attitudes of these people. This student had taken a quick course in FORTRAN programming prior to enrolling in the author's cost accounting and cost analysis courses. These courses involved a good deal of applied mathematics and very early in the first semester this student caught fire mathematically
- DOI
- 10.2308/tar-4486704
- Volume
- 44 (2)
- Pages
- 359-374
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref