Incorporation of computing into the accounting curriculum

In the face of the information age, many accounting academics have proposed various remedies or curricula which incorporate the use of computers in accountancy courses. This paper starts by re-examining the contentious issues taking their rise from previous proposals. We found that some of their claims are groundless and invalid. In particular, the use of computers in accountancy has not changed accounting theories and concepts. 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. A new proposal is put forward, which incorporates the core materials of computing into the accounting curriculum. Detailed justifications and course syllabi are also provided.