IT in Accounting and Auditing Recommended Textbooks

Abstract

This paper reports the results of a content analysis of 38 textbooks across the three areas of financial accounting, management accounting, and auditing as recommended by institutions in the UK and the Republic of Ireland. The overall picture to emerge is that IT and related topics are a peripheral component in an accounting degree. This negligence arguably inhibits graduates’ understanding of their practice area and, more extremely, undermines their future jurisdictional claims over a techno-centric practice area. This paper dispatches a caution note considering the fast-changing business environment and its implications for the future of accounting education and the profession.

Keywords: Accounting Education, IT, Ideology, Hegemony, Accounting Textbooks

JEL Classification: M41, I23, I21, I29