A study of the integration of computers into the accounting curricula of the state-supported colleges and universities in Alabam

The problem of the study was to determine the extent to which computerized instruction is being provided to elementary accounting students in the state-supported institutions of higher learning in Alabama. It also examined the perceptions of the accounting department heads at those institutions as to the extent to which accounting students are receiving the computer-aided instruction deemed desirable.;A two-part questionnaire was developed and distributed to the accounting department heads of the 15 universities and 21 community/junior colleges in Alabama. Data from 34 questionnaires returned by the cutoff date were fed into a computer using the Statistical Analysis System.;The t-test results indicated that a significant difference existed between the current emphasis being placed on the use of computers to perform accounting tasks in accounting principles courses and the emphasis that should be placed on such use, as perceived by the accounting department heads. Significant differences were found to exist for all of the institutions as a group, for the universities as a group, and for the community/junior colleges as a group. Significant differences were not found to exist for the other hypotheses of the study.;Other observations and conclusions reached were: (1) One-half of the publicly supported universities and community/junior colleges in Alabama do not include instruction on the computer in their accounting principles courses. (2) The accounting department heads do not perceive that elementary accounting students at their respective institutions are receiving the computer instruction deemed desirable. (3) Accounting department heads who have taught accounting principles for many years generally think there should be less emphasis the use of computers in elementary accounting classes than do department heads with fewer years of teaching the course. (4) Institutions that offer accounting principles in a three-course sequence generally place more emphasis on the use of computers than institutions with the two-courses sequence. (5) University and two-year college respondents expressed considerable disagreement as to the most appropriate time to integrate computers into the accounting curriculum. (6) Accounting instructors do not have enough time to teach both fundamental accounting principles and desirable computer concepts. (7) Accounting department heads at community/junior colleges agree that accounting on the computer should be a separate course while there is no consensus among the university counterparts.