IT Knowledge of Undergraduate Accounting Students

The field of accounting faces unique challenges when it comes to integrating information technology (IT) into its curriculum. Unlike financial accounting, tax accounting, and auditing, which have established standards for their respective curricula, there are no set standards for the IT curriculum in accounting education. This lack of standardization has led to variations in the IT knowledge levels of accounting students across universities. The research findings in this study indicate that accounting students have a low level of perceived IT knowledge. This finding aligns with previous studies that have highlighted the challenges and variations in IT knowledge levels among accounting students. The lack of a standardized IT curriculum in accounting education may contribute to these variations in knowledge levels. Without a set curriculum, accounting programs are free to choose which IT topics to cover, leading to differences in the IT knowledge of students across universities. These variations in IT knowledge levels have implications for accounting education and the profession. Accounting programs should strive to provide consistent coverage of relevant and current IT topics to ensure that students are well-prepared for the profession. The development of a set curriculum for technology may be necessary to address these knowledge gaps and meet the demands of the profession. The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have been working on the CPA Evolution initiative, which aims to transform the CPA licensure model to recognize the rapidly changing skills and competencies required by the accounting profession. To ensure that accounting education meets the needs of the profession, there have been efforts to develop guidelines for IT curriculum in accounting education. The AICPA and NASBA's CPA Evolution Model Curriculum is one such example. This model curriculum is designed to provide accounting students with the skills and competencies required of a newly licensed CPA in a technology-driven business environment.