The Accounting Review Vol. 39 No. 2 1964
THE INTEGRATED USE OF DATA PROCESSING EQUIPMENT IN TEACHING ACCOUNTING SUBJECTS.
Abstract
The article focuses on the integrated use of data processing equipment in teaching accounting subjects. Educators have long realized that accounting students must be introduced to modern methods for processing data. In 1960, the American Accounting Association conducted a survey, which concluded that principal changes expected in accounting education in five to ten years would include a shift to emphasis on electronic data processing. Educators must recognize that a new information technology is developing. Unless the accounting profession asserts its rightful place in this area, a new profession will gain prominence. It would seem that the impact of modern data processing equipment is upon educators. Unfortunately, too many accountants and accounting educators do not seem to realize this. Perhaps they choose not to realize it. The consequence will be obvious. The failure of accountants to familiarize themselves with modem methods will permit the emergence of well-trained machine people who will gain competence and practice in the area of "information technology." It is the accountant who by training and experience is most familiar with business data processing. The problem of creating or implementing the equipment should not be the accountant's problem.
- DOI
- 10.2308/tar-7107193
- Volume
- 39
- Issue
- 2
- Pages
- 473-475
- Language
- en
- Sources
- openalex crossref