Managing PC growth: guidelines for good internal control

Article Abstract:

The growing use of personal computers at every level throughout a corporate organization requires careful planning and auditing of computer usage to ensure that corporate goals are met without excessive expenses being incurred. The electronic data processing audit should be designed to verify that microcomputers are deployed throughout the company in the most effective manner, and with a maximum amount of internal control over their use. Guidelines for controlling the proliferation of microcomputers within a corporate setting are discussed from the viewpoints of networking the personal computers, while restricting access to the network and limiting the use of the computers to authorized purposes. Possible corporate personal computer policy statements, procedures for controlling computer usage and software restriction policies are identified.

Management, Accounting and auditing, Auditing, Technology application, Data processing, Internal auditing, Electronic data processing, Managerial accounting, Controllership

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A dilemma in the profession: should additional education beyond the baccalaureate degree be required?

Article Abstract:

Members of the American Institute of Certified Public Accountants (AICPA) may soon be asked to vote on whether the AICPA should amend its bylaws to require education beyond the baccalaureate degree. Proponents of the amendment feel that training of accountants should go beyond the baccalaureate level, as it does in other professions, and that entry level accountants now need a broader base of skills. Opponents of the measure claim that there would be no uniformity in professional standards between states, and that the proposed amendment does not address the type of additional education needed and when coursework would be most useful.

Standards, Accountants, American Institute of Certified Public Accountants

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Integrating the microcomputer into managerial accounting classes: an experimental study

Article Abstract:

This research study compares traditional teaching methods with the use of microcomputers to determine if the learning process is perceptibly improved. The study focuses on two major questions: (1) Will the use of microcomputers in managerial accounting classes improve the learning process? (2) Will students react favorable to the use of microcomputer modules in their accounting classes? Results of the study show that the use of computer modules significantly improved test scores, and students' attitudes toward the use of computers in their classes were positive.

Research, Computer-assisted instruction, Computer assisted instruction

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