Comparative longitudinal study on microcomputer availability and usage in accounting curriculums

  • Klein L
  • Cerullo M
  • Cerullo M
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This paper presents comparative survey data on personal computer (microcomputer) availability and usage in the accounting curriculum. A first study, made in 1983, comprised 418 schools with accounting programs listed in Hasselback's 1983 Accounting Faculty Directory. At that time, the 79 usable (a 19% response rate) to the study implied that accounting programs were lagging in the integration of microcomputer applications into accounting curriculums. A second follow-up study in 1985 encompassed 500 schools listed in Hasselback's 1984 Accounting Faculty Directory. The 123 fully usable surveys answered (a 25% response rate) suggested that increasing use of microcomputers by business and CPA firms had provided an impetus for accounting departments to integrate greater micro applications into their courses. The most recent investigation in 1988 included 462 schools listed in Hasselback's 1987 Accounting Faculty Directory. One hundred eighteen usable replies were returned, representing a 26% response rate. The remainder of this study examines and discusses the current and projected availability and use of microcomputers in accounting curriculums as indicated by the latest survey results. Comparative data from the two aforementioned surveys will be incorporated where the presentation of such facts seems to be appropriate. © 1991.

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  • Lawrence A. Klein

  • Michael J. Cerullo

  • M. Virginia Cerullo

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