The Accounting Review Vol. 45 No. 1 1970
Computers Versus Mathematics: Round 2.
Abstract
There are two main reasons why an accountant should study mathematics. First, the use of mathematics in problem solving requires a consistent logical approach. This second reason is that certain areas of mathematics have useful applications in the study and in the practice of accounting. Accountants have found, for example, practical applications of certain topics in calculus e.g., profit-volume analysis when the total revenue and total cost functions are nonlinear. The basic reasons for studying computers are parallel to those for studying mathematics. First and foremost, of course, the computer is extremely useful in the solution of many problems confronting accountants and businessmen generally. However, study of computers, and particularly computer programming, also stimulates careful analysis of problems and approaches to their solution and it fosters the habit of organized problem solving. A computer user may call upon canned programs and subroutines for standardized mathematical and statistical calculations without even having to write the programs himself.
- DOI
- 10.2308/tar-4483395
- Volume
- 45
- Issue
- 1
- Pages
- 27-37
- Language
- en
- Sources
- openalex crossref