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Enhancing the Accounting Curriculum with Essential IT Knowledge

This paper by Gerald Trites, FCA, CA*IT, and CA*CISA, critically examines whether the current accounting curriculum sufficiently integrates information technology (IT) content. It discusses two educational approaches: an integrative approach that combines accounting with other subjects, and a discrete approach that teaches IT separately. The study highlights deficiencies in the current delivery systems and emphasizes the need for practical IT training, including mandatory courses in Management Information Systems, Accounting Information Systems, and IT controls. Recommendations aim to enhance the IT competency of future Chartered Accountants.

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Enhancing the Accounting Curriculum with Essential IT Knowledge

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  1. INFORMATION TECHNOLOGY AND THE ACCOUNTING CURICULUM Gerald Trites, FCA, CA*IT, CA*CISA

  2. Central Question • Does the current accounting curriculum deliver the needed IT content?

  3. The Integrative Approach • Combine accounting with other subjects

  4. The Discrete Subject Approach • Teach IT as a separate subject

  5. Canadian Delivery System • ASCA • CASB • ICAO • OCAQ • Essentially include a basic IT course along the way

  6. Competency Map • Extensive Requirements • Good, but delivery system is not up to the challenge

  7. Real World Views • Audits of Systems • System Design • Requirements of real world have outstripped the delivery system

  8. ITAC Viewpoint • In the experience of ITAC members who deal with CA’s and who hire them, CA’s do not demonstrate an adequate level of understanding of IT. • The CA’s we are delivering do not have this knowledge, which would indicate that the educational and CA delivery system is not working well in this area, even though IT has been a separate competency.

  9. Recommendations • Maintain the requirement for an intro MIS or IS course; • Require the inclusion of hands-on experience with common accounting software packages; • Require students to take a course in AIS; • Require students to take a course on IT controls frameworks; • Require recognized courses to include IT Strategy content in their Business Policy and Strategy courses • Require recognized courses that include Business Process Change to include content dealing with change in IT oriented implementations.

  10. Discussion

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