Open Access Presidential Scholars Thesis
Hollis Ashbaugh, Advisor
Information storage and retrieval systems—Accounting; Telematics;
Computers have made a tremendous impact on society in the last twenty years. They have affected practically every aspect of life; therefore, it isn't surprising that computers have impacted the accounting profession. The computer has changed the way accountants prepare tax returns and financial statements, and has influenced every other accounting process (Khani and Zarowin, 1995). Computers may also impact the way accountants communicate with clients and their coworkers. This study examines the impact of computer technology on communication in the accounting profession.
Prior research has reported what technologies are available and which ones are being used by accountants. A Journal Survey: Counting on Technology (Khani and Zarowin, 1995) summarized the hardware and software used by accounting professionals in 1994. My research extends Khani and Zarowin. I surveyed 1000 accounting professionals to assess how computer technology impacts their communications. Specifically, I ask (1) what kinds of computer-assisted communication technologies they use, and (2) how they perceive such technology affects their productivity and efficiency. The impact of CAC technologies on the accounting profession has not been previously documented.
Date of Award
Department of Accounting
Presidential Scholar Designation
A paper submitted in partial fulfillment of the requirements for the designation Presidential Scholar
1 PDF file (25 pages)
©1997 Jennifer Ellwanger
Ellwanger, Jennifer, "The impact of computer-assisted communication techniques on the accounting profession" (1997). Presidential Scholars Theses (1990 – 2006). 53.