oa Meditari : Research Journal of the School of Accounting Sciences - Information technology and the education of professional accountants



One of the objectives of accounting education at South African universitiesis to prepare students for positions as professional accountants. Thebulk of current education at South African universities focuses on the acquisitionof technical knowledge through courses or modules focused onfinancial accounting. The South African Institute of Chartered Accountants,which is the dominant professional accounting body in South Africa,is mainly responsible for prescribing the body of knowledge that is taught.However, current accounting education is challenged by major changes inthe environment in which professional accountants are operating. One ofthe major factors that affect this environment is the impact of informationtechnology on the accounting profession. The purpose of this article istwofold: firstly, to investigate the extent of the changing environment inwhich professional accountants will need to operate in future, focusingspecifically on information technology; and secondly, to determine theneed for future research that will identify strategies for closing the gapbetween the current education of accountants at South African universitiesand what will be expected from them in their profession in future.


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