Kieso, Donald E.||Yankow, Henry G.
M.S. (Master of Science)
Department of Accountancy
Accounting--Study and teaching; Electronic data processing
The purpose of this study is to determine the extent to -which electronic data processing can be integrated into accounting courses which are presently offered by Northern Illinois University to broaden the accounting students' knowledge of computer applications. Additional objectives of the study include (1) a determination of the lowest level in the accounting curriculum at which this integration can and should be made and (2) the accounting topics which lend themselves most readily to demonstrations of electronic data processing applications in accounting. The procedures involve a survey of current literature to develop the business applications of electronic data processing in the areas of accounting. The business applications are broadly categorized to facilitate their usefulness for the study purposes. Each category presents an area of accounting which has characteristics that are advantageous to the computerization of record maintenance. The study also involves the determination of the course content of the accounting curriculum at Northern Illinois University. The content of the courses is developed from textbooks and course outlines which were obtained from the Head of the Department of Accountancy and from discussions with the faculty. The business applications and course contents are combined in a manner which alters the courses to include demonstrations of electronic data processing in accounting without revising the topics of the individual courses. The study discloses four means of integrating electronic data processing into the existing curriculum with a minimum of change in topical coverage; these methods are: casual reference, illustration, student participation, and field trips. The lowest level in the curriculum for this integration is near the end of the introductory accounting courses. At that time electronic accounting methods should be introduced to most accounting and business students and will have instructional value and meaning for them.
Ehrenberg, James F., "The implementation of electronic data processing in course studies of accounting" (1966). Graduate Research Theses & Dissertations. 5885.
viii, 80 pages
Northern Illinois University
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