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The perceptions of accountants and accounting faculty concerning accounting software selection and usage in accounting curriculums in Alabama community colleges

机译：会计师和会计学院对阿拉巴马州社区大学会计课程中会计软件选择和使用的看法

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摘要

The purpose of this study was to determine the perceptions of accountants and community college accounting instructors in the state of Alabama on how software applications should be used in accounting curriculums to meet the needs of business and industry. A further purpose was to determine their perceptions on which software applications and operating systems are most important for students to know to be able to work effectively in an accounting position in the typical business in the state of Alabama. Finally, a comparison of the perceptions of faculty was made with the perceptions of accounting personnel to determine the degree of agreement on the above points.;Surveys were sent to randomly selected samples of Certified Public Accountants and community college accounting instructors in Alabama. The survey questionnaire addressed questions concerning software applications, operating system usage, accounting knowledge or skills necessary for the effective use of software applications, and how software applications should be integrated into the accounting curriculum.;Descriptive and inferential statistics were used in the data analysis. Accountants and instructors agreed that spreadsheets and word processing are important. Both agreed that graphics and communication programs have little importance. Both groups think that Windows and DOS will be the operating systems of the future. Accountants and instructors agreed on the importance of integrating software throughout the curriculum. Both accountants and instructors thought that the accounting cycle, accounting equation, financial statements, debit/credit theory, journalizing, trial balances, and closing entries were important skills for accounting students to know if they are to use software applications.
机译：这项研究的目的是确定阿拉巴马州的会计师和社区大学会计讲师对如何在会计课程中使用软件应用程序以满足企业和行业需求的看法。进一步的目的是确定他们对哪些软件应用程序和操作系统最重要的看法，以使学生知道能够在阿拉巴马州的典型业务中有效地从事会计工作。最后，将教师的看法与会计人员的看法进行比较，以确定在上述几点上的一致程度。将调查问卷发送给阿拉巴马州注册会计师和社区大学会计教员的随机抽样样本。调查问卷回答了有关软件应用程序，操作系统使用情况，有效使用软件应用程序所需的会计知识或技能以及应如何将软件应用程序集成到会计课程中的问题。数据分析中使用了描述性和推论统计。会计师和讲师同意电子表格和文字处理很重要。双方都同意图形和通讯程序的重要性不高。两组都认为Windows和DOS将成为未来的操作系统。会计师和讲师同意在整个课程中集成软件的重要性。会计师和讲师都认为，会计周期，会计等式，财务报表，借方/贷方理论，日记帐，试算表和结帐条目是会计专业学生了解是否要使用软件应用程序的重要技能。

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  • 作者

    Hannah, Myra Campbell.;

  • 作者单位

    The University of Alabama.;

  • 授予单位 The University of Alabama.;
  • 学科 Community college education.;Accounting.;Business education.;Educational technology.
  • 学位 Ed.D.
  • 年度 1994
  • 页码 131 p.
  • 总页数 131
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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