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Faculty at other schools might make different assignments or establish different classifications than the seven reported in this study. Third, the classification of knowledge and skill into skill sets was performed by four faculty members from the same institution and could reflect a specific vision of what comprises those sets of knowledge. Second, the sample size of 56 CPAs is small although the response rate of 29 percent is high for similar research. Likewise, CPAs who must regularly interact with clients are more likely to place high values on communication and social skills. CPAs involved in tax practice, for example, will certainly value the skills related to federal income tax more highly than practitioners who are not involved in tax practice. Similarly, the skill ratings could reflect specific biases. First, the respondents may not be representative of all accounting practitioners. The paper also notes a significant gap between the IT skills employers expected and what is taught at most schools. In the white paper What Corporate America Wants in Entry-Level Accountants (1994) the IMA and FEI reveal that information systems design is one of the knowledge and skill sets considered most important by employers.
#CPA STUDY MATERIAL NOOK SOFTWARE#
Accounting graduates are expected to be able to use spreadsheets, word processing, slide presentation, database management systems, accounting, and communication software at an advanced level. Information technology (IT) has had a profound impact on the accounting profession. These IT skills are most often taught in AIS courses and an understanding of the comparative importance will assist educators to adjust emphasis towards the more important topics.
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Business problems are often complex and require various IT skills to develop solutions. These skills support problem solving which involves the ability to think critically ( Kavanagh et al., 2008). Research question three is directed towards specific AIS skills. Given the multitude of generic and technical skills that accounting students must acquire, it would be insightful to understand how practitioners, CPAs specifically, rank the various knowledge and skills that comprise the undergraduate accounting curriculum. Based on a survey of practitioners, Abu-Musa (2008) finds that accountants need IT security and IT documentation techniques, and fraud and forensic techniques ( Kearns, 2006), database architectures and computer-based analytical software ( Hunton, Bryant and Bagranoff, 2004) are all important skills for accountants and are covered in AIS textbooks. In an analysis of 595 job listings for IT auditors many specifically mentioned technical skills/abilities including networking, security, database, IT controls, and generalized accounting software ( Merhout and Buchman, 2007). Information technology specialization has been identified as one of the most difficult areas to staff for internal auditors ( Sumners and Soileau, 2008) and the Public Company Accounting Oversight Board (PCAOB) has recommended that auditors receive more IT training ( O'Donnell and Moore, 2005). In a study by Albrecht and Sack (2000) accounting faculty and professionals ranked IT skills second in terms of importance to accounting students. Technology skills are important to accountants. As practitioners assign more importance to each of these it is expected that they receive more emphasis in the curriculum. Topics such as extensible business reporting language (XBRL), enterprise resource planning (ERP), and fraud continue to gain in importance. Today, for example, there is increased emphasis on spreadsheet tools and IT governance. The mix and emphasis of IT skills changes over time. AIS classes frequently extend these skills and include an array of other IT knowledge (such as IT governance frameworks and internal controls, IT security, and IT audits). These include basic to intermediate level instruction in office productivity software (spreadsheet, database, word processing, email and slide presentation) and foundation knowledge regarding systems. Most schools of business include basic computer instruction and MIS courses in the program core ( Murthy and Ragland, 2009). Information Technology Related Skills can be acquired outside of the accounting program.