INFORMATION TECHNOLOGY IN ACCOUNTANCY CURRICULA: NECESSITY OR AFTERTHOUGHT

Authors : Olive Stumke

Pages : 121-136

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Publication Date : 2017-06-01

Article Type : Research Paper

Abstract :Information technology insert ignore into journalissuearticles values(IT); forms an integrated part of everyday life. The South African Institute of Chartered Accountants insert ignore into journalissuearticles values(SAICA); has continuously outlined in their Competency Framework that IT is integrated into every task of a Chartered Accountant insert ignore into journalissuearticles values(CA); candidate. This, together with the ever-changing IT environment, makes the exposure of students to IT in an educational environment more important than ever. This study investigates whether the inclusion of IT in the Accountancy curricula is necessary or whether it is only an afterthought. A mixed-method research approach was used and a questionnaire was developed and administered to 15 SAICA-accredited universities and training offices. The qualitative data collected from these participants were priori coded by the Statistical Package of the Social Sciences insert ignore into journalissuearticles values(SPSS©); based on pre-populated codes and themes identified from the literature. The comprehensive literature study and the analysis of data collected illustrated that it is evident that even though IT is important in our daily lives, IT in Accountancy education may be inadequate. The results indicated that the respondents agree on the importance of the inclusion of basic spreadsheet and word-processing software in the Accountancy curricula. Therefore, the inclusion of IT cannot only be an afterthought, but should be well planned.
Keywords : IT, Accountancy curricula, Competencies, Employers, SAICA