The Use of Computers in Accountancy Courses: A New Perspective

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Abstract
Bhaskar (1982, 1983) proposed a list of 26 topics, classified under three categories (computer science, computer as a computational tool, computer-aided instruction), for the use of computers in accountancy courses. This scheme is argued to be confusing, as some topics are classified wrongly, and is replaced by a new seven-category scheme. Among other things, computer-aided instruction is found to have doubtful value as judged from the collected experimental evidences. An important question is raised as to the necessity and desirability of the use of computers in accountancy courses. It is argued that not all topics proposed by Bhaskar are absolutely necessary, and that his list contains disturbing omissions and unrealistic expectations of accounting students' time. A new list of necessary computing topics is proposed. Each topic requires 2–3 hours of terminal time during a supervised laboratory session, and can be incorporated easily into existing accounting curricula. It is felt that a postgraduate diploma should be introduced for accounting graduates to cover the ever expanding fields of computer science, artificial intelligence, information systems, and their utilisation in accountancy. Finally, in the light of the Japanese fifth generation project, it is argued that the computer should be viewed as the accountant's intelligent assistant rather than merely as a computational tool.

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