Do we teach enough it skills in management accounting courses? A survey of accounting educators that explores the current use of Information technology content in management accounting Education shows that accounting students are not being taught the it skills They will need in the business world

Management Accounting Quarterly, Fall, 2006 by Akhilesh Chandra, John J. Cheh, Il-Woon Kim

Table 1: Descriptive Statistics
of the Responses

ACCREDITATION:

Undergraduate-School                   83   82.13%
Graduate-School                        82   81.19%

Undergraduate-Accounting               45   44.55%
Graduate-Accounting                    38   37.62%

Federation of Schools of Accountancy   33   32.67%

TYPES OF AIS DEGREES OFFERED:

Ph.D.                                  12   11.88%
Master                                 39   38.61%
Bachelor                               52   51.49%
Other                                  12   11.88%

Table 2: IT Coverage in
Undergraduate Programs

                          Rank   Mean

STAND-ALONE APPLICATION SYSTEMS:

Excel                      1     5.31
Access                     5     4.72
Great Plains Dynamics      2     5.13
Visual Basic for Excel     3     4.97
Visual Basic for Access    4     4.75

PROGRAMMING LANGUAGES:

C                          5     4.92
C                          4     4.93
Java                       2     5.08
HTML                       3     5.07
XML                        1     5.20

NETWORKED APPLICATIONS SYSTEMS:

Oracle 8i                  2     5.18
Oracle 11i                 7     5.01
SAP                        3     5.15
ABAP                       3     5.15
Data mining                6     5.07
Data warehousing           5     5.12
REA                        1     5.25
ERP                        8     4.65
Supply chain management    9     4.13

Average IT coverage              4.98

1 = low support;

7 = high support

Table 3: IT Coverage in
Graduate Programs

                          Rank   Mean

STAND-ALONE APPLICATION SYSTEMS:

Excel                      1     5.02
Access                     5     4.46
Great Plains Dynamics      3     4.75
Visual Basic for Excel     4     4.63
Visual Basic for Access    2     4.76

PROGRAMMING LANGUAGES:

C                          4     4.84
C                          4     4.84
Java                       3     4.86
HTML                       2     4.88
XML                        1     5.13

NETWORKED APPLICATIONS SYSTEMS:

Oracle 8i                  4     4.94
Oracle 11i                 6     4.81
SAP                        5     4.93
ABAP                       3     4.98
Data mining                7     4.70
Data warehousing           8     4.60
REA                        1     5.14
ERP                        2     5.09
Supply chain management    9     4.40

Average IT coverage              4.82

1 = low support;

7 = high support

Table 4: IT Support for Management Accounting Instructors

Issue                                       Mean   Undergraduate

Financial and time support                  4.60       4.43
Computing facilities for students           3.77       3.83
Computing resources for MA faculty          4.40       4.22
Students' IT background before MA classes   4.40       4.33

Mean IT Support and Resources               4.29       4.20

Issue                                       Mean   Graduate

Financial and time support                  4.60     4.76
Computing facilities for students           3.77     3.72
Computing resources for MA faculty          4.40     4.58
Students' IT background before MA classes   4.40     4.48

Mean IT Support and Resources               4.29     4.38

1 = low support;

7 = high support

Table 5: School Environment's
Support of IT Education

PANEL A: UNDERGRADUATE PROGRAMS

                               Rank    Mean

Required credit hours                 10.06

Employers' feedback             1      4.42
Graduates' feedback             2      4.24

Accounting mission              4      4.16
School mission                  3      4.20
Encouragement                   1      4.44
P&T consideration               2      4.28

IT instruction resources        2      4.43
Student access                  5      3.80
Library resources               1      4.46
Technology support              4      4.20
Required preparatory classes    3      4.35

PANEL B: GRADUATE PROGRAMS

Required credit hours                  7.95

Employers' feedback             1      4.76
Graduates' feedback             2      4.29

Accounting mission              4      3.93
School mission                  3      3.95
Encouragement                   2      4.75
P&T consideration               1      4.89

IT instruction resources        2      4.86
Student access                  5      3.73
Library resources               1      4.93
Technology support              3      4.53
Required preparatory classes    4      4.46

1 = low support;

7 = high support