| In the last few decades, research has shown that changes in information systems (IS) and information technology (IT) have brought new concerns to the accounting profession and business school education. Business matching the needed information technology skills to the skills acquired by graduates of accounting curricula continues to be a challenge, and presents the difficulty of finding competent entry-level accountants with required IS/IT skills. This research identifies the IS/IT skills needs of small versus large accounting firms. Three conceptual models were used to help evaluate the problem: the Firm Intersection-Model, which predicts that common IS/IT Skill needs exist for small versus large accounting firms. The Firm Union Model predicts that no difference in skill needs exists between small and large accounting firms, but rather, small accounting firms' needs are subset of large accounting firms' needs. And the Firm Specific Model predicts that some of the specific IS/IT skills needs of small accounting firms are different than those of large accounting firms' skills needs and vice versa. The research data supported two of the models but did not support one. As a result, three substantive theories emerged from this study , namely: (1) The Firms Skills Commonality Theory, which states that small accounting firms as opposed to large accounting firms, despite their difference in sizes, share some common IS/IT skills needs. (2)The Firms Skills Needs Differences Theory, states that some of the specific IS/IT skills needs of small accounting firms are different than those of large accounting firms' IS/IT skills needs and vice versa. (3) The Firms Skills Competencies Theory, states that small, and large accounting firms do have similar IS/IT competencies needs and also do have firm specific competencies needs. |
