Computers and Accountancy Courses: A Comment

In the Winter 1982 and Spring 1983 issues of Accounting and Business Research Professor K. Bhaskar argues forcefully in favour of the comprehensive introduction of computers and related studies into accounting courses. In the course of developing his theme Bhaskar raises a number of points which merit more detailed consideration than he himself gave them. The following is an attempt to highlight those points and, it is hoped, to broaden the debate. In his opening paragraph, Bhaskar states: ‘I believe the impact of computers will fundamentally change accounting theory, the teaching environment and the profession’. This is seductive rhetoric; but since Bhaskar then proceeds to develop his theme without reference to either theory or the profession, changes in these areas and their impact on the curriculum are apparently to be taken on trust. This is really not good enough; it implies that the content of accounting courses can be discussed without taking account of theoretical or professional considerations. Surely, to permit reasoned discussion we require at least some idea of where both theory and the profession are headed? Also, the claim that computing will effect fundamental change in accounting theory appears confused: is Bhaskar talking about changes in concepts, or changes in the ways in which concepts are applied? If Bhaskar has any firm propositions on the nature of computer-induced fundamental changes to accounting theory and associated concepts it would be interesting to hear them. With regard to the profession, it is certainly true that computers are now well established as information processing system components throughout industry and commerce. Whether this changes the profession in any fundamental sense is not at all clear. Currently, it would appear that the recruiting patterns of the large accounting practices appear little influenced by the coming ‘revolution’. A major theme of both articles concerns the forms in which computers and associated studies may be incorporated into the learning process. Bhaskar identifies three principal forms: computer Courses :