Accounting systems in industry and public practice
Article Abstract:
The Institute of Chartered Accountants of Scotland surveyed accountants in small- and medium-sized public accounting firms and accountants in industry to ascertain their use computer hardware and software, expert systems, financial modelling, systems development experiences, and computer training. The survey indicates that there are differences in the two groups in regards to computer literacy, computer use, and the systems they operate. Members of larger firms and in industry have better access to resources and skills that could benefit smaller firms and make them more competitive. The emergence of computer training in accountancy education will result in an increase computer literacy and computer skills among accountants
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1989
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Scottish accountants and information technology
Article Abstract:
A survey conducted by the Institute of Chartered Accountants of Scotland (ICAS) reveals there are significant differences in computer usage between accountants in the public and industrial sectors. The data collected from 375 members of the ICAS shows that only 4.7% of industrial accountants and 24.8% of public accountants make little or no use of computers. Thirty-one percent of public accountants work for companies that use computers extensively, while almost two thirds of industrial accountants work for companies with heavy computer use. Regarding the future spread of computer use, over 60% of accountants feel that computer skills shortages are the main constraint on further computer implementation.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1989
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Accounting with expert systems
Article Abstract:
Expert systems are the most important artificial intelligence application for accountants, offering the cost-saving ability to solve problems through a computer model of expert human reasoning. Expert systems also enhance human expert competency through augmentation of problem-solving skills. Expert systems represent a tool for improving management expertise as well. Accounting expert systems can be used for work in auditing, taxation, grant availability, and commercial loan collection. Expert system shells based on microcomputers have begun to appear on the market; the shells are fully programmed to solve particular problem classes.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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