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Information Technology in the Accounting Curriculum

Information Technology in the Accounting Curriculum. UWCISA Symposium October 13, 2007. Tim Forristal, CA Vice President, Education CICA. Scope of Paper. To consider the state of the accounting curricula in Canada To make recommendations as to its content

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Information Technology in the Accounting Curriculum

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  1. Information Technology in the Accounting Curriculum UWCISA Symposium October 13, 2007 Tim Forristal, CA Vice President, Education CICA

  2. Scope of Paper • To consider the state of the accounting curricula in Canada • To make recommendations as to its content • Includes some analysis of the pros and cons of the CICA Competency Map

  3. My Remarks • Is the profession “in a state of disarray”? • Clarification of today’s accounting curricula • Recommendations as to content • How best to deliver IT education • Some concluding thoughts

  4. “The profession finds itself in disarray...” ”Not yet clearly positioned as mastering information technology competencies” “CAs do not demonstrate an adequate level of understanding of IT” IT in the CA Profession

  5. Post-qualification is when competence becomes second nature Pre-qualification whatever its’ content, is only the foundation CA profession IT post-qualification professional development: CAIT CACISA CACIA CAAudit(?) Need for additional competency requirements and additional (mandatory) post-graduate education IEPS 2 IT for Professional Accountants soon to be released by IFAC’s IAESB IT in the CA Profession

  6. Pre-Qualification “Curriculum does not support the development of the competencies” as stated in the Competency Map

  7. How best to deliver • Two broad approaches – the integrative approach and the discrete subject approach • Combined?

  8. CA Professional Education Program • “Provincial” comments • National CA program • CA Competency Map – developed by the CA profession including practitioners • National Board of Evaluators • Accreditation of delivery systems

  9. Current Requirements • A single introductory course?

  10. Development Learning Education (i.e., systematic learning) Training On the job Off the job Academic Study and Professional Competency Development ? Subsets of the development process International Education Standards Framework, IFAC

  11. CA Professional Education Accreditation • Specifics looked at include: • Professor/instructor/facilitator profile • Program design – structure and content • Teaching and learning methodologies • Evaluation methodologies • Employer involvement

  12. Is it enough? • Its understated but its happening • Its cumulative (academic study, professional education, practical experience and examination) • Demonstration of IT competence on the UFE has been increasing over the past four years

  13. Business strategy and policy General MIS course AIS course or IT Controls Business process change The use of personal productivity software The use of accounting software       Recommendations re: content

  14. Concluding thoughts • In pre-qualification in IT as well as other subject areas, we need to build in: • Basic knowledge and framework for thinking about IT issues and concepts • Research skills • The future • Lifelong learning

  15. Concluding thoughts • Pre-qualification is a foundation • IT in accounting curricula would be advanced with further research: • Role of professional accountants in IT / competency requirements • Delivery of prequalification education • Competency development and measurement

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