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INFORMATION TECHNOLOGY AND THE ACCOUNTING CURICULUM

INFORMATION TECHNOLOGY AND THE ACCOUNTING CURICULUM. Gerald Trites, FCA, CA*IT, CA*CISA. Central Question. Does the current accounting curriculum deliver the needed IT content?. The Integrative Approach. Combine accounting with other subjects. The Discrete Subject Approach.

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INFORMATION TECHNOLOGY AND THE ACCOUNTING CURICULUM

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  1. INFORMATION TECHNOLOGY AND THE ACCOUNTING CURICULUM Gerald Trites, FCA, CA*IT, CA*CISA

  2. Central Question • Does the current accounting curriculum deliver the needed IT content?

  3. The Integrative Approach • Combine accounting with other subjects

  4. The Discrete Subject Approach • Teach IT as a separate subject

  5. Canadian Delivery System • ASCA • CASB • ICAO • OCAQ • Essentially include a basic IT course along the way

  6. Competency Map • Extensive Requirements • Good, but delivery system is not up to the challenge

  7. Real World Views • Audits of Systems • System Design • Requirements of real world have outstripped the delivery system

  8. ITAC Viewpoint • In the experience of ITAC members who deal with CA’s and who hire them, CA’s do not demonstrate an adequate level of understanding of IT. • The CA’s we are delivering do not have this knowledge, which would indicate that the educational and CA delivery system is not working well in this area, even though IT has been a separate competency.

  9. Recommendations • Maintain the requirement for an intro MIS or IS course; • Require the inclusion of hands-on experience with common accounting software packages; • Require students to take a course in AIS; • Require students to take a course on IT controls frameworks; • Require recognized courses to include IT Strategy content in their Business Policy and Strategy courses • Require recognized courses that include Business Process Change to include content dealing with change in IT oriented implementations.

  10. Discussion

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