Date of Award

5-3-1990

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Business and Vocational Education

Abstract

The problem of this study was to identify information systems content to be taught in an undergraduate accounting curriculum.After a review of the literature, a questionnaire was developed by the researcher. A panel of accountants and educators critiqued the questionnaire and a pilot study was conducted. The final questionnaire was mailed to 2,800 randomly selected Certified Public Accountants (CPA) throughout the United States.The returned questionnaires (41.39 percent of the total mailed) were analyzed by finding the overall mean and the mean of each response group. One-way analysis of variance was used to find significant differences among the response groups. Tukey's test for honestly significant differences was performed on all topics that were found to have significant differences among response groups.The results of the statistical analysis were used to recommend information systems content to include in an undergraduate accounting curriculum and a level of knowledge for each topic; and to conclude that: (1) the information systems content needed by CPAs to perform professional accounting services varies significantly when CPAs develop an interest in a segment of accounting; (2) the information systems content needed by CPAs to perform professional accounting services does not lessen, and in some areas may increase, as the CPA gains work experience; (3) the information systems content needed by CPAs to perform professional accounting services varies significantly when CPAs perform services for a particular type of industry; (4) accountants, who have earned a degree beyond the Bachelor's degree, do not value the importance of information systems to the CPAs' job performance differently from those accountants who have not earned a degree beyond the Bachelor's degree; and (5) accountants who have earned professional certificates, other than the CPA, do not value the importance of information systems to the CPAs' job performance differently from those accountants who have not earned additional professional certificates.

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