lnternationaJStudiesofEDPAccountingEducationintheUniversity
−ComparlSOnamOngCanada，UIK・，UISIA・，WestGermanyandJapan−
Shin，ichiInoue
1ulntroduction
Itis often said that todayis the age ofinformation network，Office− automation and factory automation，．And not only main−frame com・ puters but also personal−COmputerS and office−COmputerS have been
widelyintr・Oducedin private enterprlSeS and public organizations‖In addition to computersystems，netWOrk systemslike VAN（value added network）and LAN（localarea netWOrk）have been wellequipped and information activities ofbusiness enterprlSeS have been at work一They
have made great advancesin the networking and systematizingOf the information systems of their companies
Responding to the drift of the companies and society，aCCOunting educationin the universityis required to cope with those changeS Of society．Itis prevailingin the university that not only information
processing education but also EDP（electronic data processing）account・
ing such as mechanized accounting，aCCOuntinginformation systems based on computer systems have become popular
Themotifofthispaper・isbasedon“AStatementof BasicAccounting Theory”（so called ASOBAT）by the American Accounting Association
（AAA）in1966．Inthestatement，theimporItanCeOfcomputerscienceand
香川大学経済学部 研究年報 27 J財7 ーJ50一
After that，nOt Only universities but also business enterprlSeS have
stressed theimportance of the r・elationship between electronic dataprocessing（EDP）and accounting，and they have gT’aduallyintroduced computer systems．TheJapanese Accounting StudyAssociation（JAA） made the specialcommittee（the chairman was Professor TatsuoInoue， Chuoo University）for studyingthestatus，quO Of“AccountingEducation and EDP”ofJapanese universitiesin1966After17year−Sin1983，the second r・eSearCh on“EDP accountingeducationin the university”was
made byJAA specialcommittee（the chairman was Professor Masao
Ohyama ofYokohama NationalUniver’Sity）r’eflectingthegreatprogT’eSS of hardwar・e and softwar・e Of computer systemsinJapan．We can understandJapaneseEDPaccountingeducationintheuniver’Sitythrough thoserepOrtS，tOSOmedegr・ee，butitisnotenoughtoviewEDPaccount−ingeducationintheinternationalcontextSointhispaperweintendto
draw a map ofJapanese EDP accounting educationintheinternational
context by a compar・ative study with Canada，UいSA，uKいand West GermanyThatistosay，theJapanesesituationwillbecompar’edwith that ofCanada，the United Kingdom，the UnitedStates ofAmerica andWest Germany
2．The research method and r・eSPOnSe ratio
Thispaperwasbasedonthemailsurvey，Whichhadbeenmadefr．om November1984to Mar・Ch1985 for about5months．We mailed the questionnair・e tO the Faculties ofManagement，Business Administration， Commerce，Or・Economics of universities ofeach countr．y，The response r・atiois asfollows；theratio ofCanadais60“7％（17／28），that ofthe u K。is55．8％（43／77），that ofthe U”SいA．is71‖1％（194／273），that ofWest Germanyis54．3％（25／46）and 89 schooIs responded fromJapanese
InternationalStudies of EDP Accounting Educationin the University −15］−
universities．1）
3．How necessaryis EDP（electronic data processing）accounting
educationin the university？
3、1 Necessity of EDP accounting educationin the unive「sity The rIeSults ar・e aS fo1lows。Accor・ding to Table−1，in most countries EDP accountingis considered as‘necessary’in univer・Sity education
Especially，inWestGermany，Japan，theuS．A。．andthe U小K，mOr’ethan 90％university consider・ed EDP accountingaS animpor・tant SubjecthIn
Canada，quite a numberofuniversitiesr・eSpOnded‘unnecessary，，anditis a comparatively highratio（16．67％）
Table−1 Necessity ofEDP Accountingl王ducationin University
Topics Canada U K USAWGermany Japan
・Necessary Independent prOgram Co−related Subject ・Unnecessary ・No response 7778％ 9207％ （1667） （40．82） （6111） （5102） 1667 204 556 6 12 9223％ 9642％ 964％ （3932） （3571） （482） （5291） （6071） （482） 388 357 3“6 3．88 0 n＝18 n＝49 n＝206 n＝28 n＝89
1） In the case of theJapanese university，We uSe the results surveyed byJAA SPeCialcommitteein1983We are abletoknowonly the number−Ofresponding
universitiesandarenotabletoknowthepopulationandrespondingratiointhe 1983JAA report
香川大学経済学部 研究年報 27 J9β7
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Among the universities which answered that EDP accounting was
‘necessary’，mOre than half ofthe universities have considered that EDP accounting should be taughtinthe co−related subjects such as manage・ mentinformation systems but the exceptionisJapan．InJapan，the Opinions that EDP accounting should be taughtintheindependent pro−
gram，OCCupynearly50％andotheropinionsthatEDPaccountingShould be taughtin the co−related subjects share nearly another half
3．2。1 Reason for the necessity of anindependent EDP accounting
Pr■OgrLam
The reason why EDP accountingshould be taughtin theindependent
programisin Table−2In West Germany and the uK。，they especially StreSS theimportance ofthe combination ofbook−keeping and data
processing（80％inW．Germanyand61．90％intheU、K，）．Othercountries SuCh as Canada，Japan and the U，SA．stressnot only theimportance of the above mentioned reason but also that of another reason，that the
EDP accountingclass asanindependentfield一Inallcases，theyinsist on the necessity ofindependent EDP subjects。
Table−2 Reason of necessity of anindependent EDP accountin
prOgram
Topics Canada UK USA WGermany Japannnn
Combine book− keeping and data processing
500％ 619％ 402％ 800％ 500％
・EDP accounting 500 9．5 424 67 476
class has anin・
dependent field
・Other・S O 286 174 133 2．4
InternationalStudies of EDP Accounting Education｛in the University −153−
3．2り2 Reason forincIuding EDP accounting programin co−reIated
CIasses
The r’eaSOn Why the EDP accounting programis necessaryin co− r−elated classesinuniversityisin Table−3
ThemainreasonwhytheEDPaccountingprOgT・amShouldbetaughtin
CO−related subjectsis thatitis better toinclude EDP accountingin
management（operating）systems．90％inCanada，61．5％intheU，K、and WestGermany，60．9％intheUSいA．and51．3％inJapanfollowthemain reason”But alsoinJapan，anOther50％（actually46．2％）support the reason that“book−keeping and data processing are separate fields”
Thisisquitea characteristic aspect oftheJapanese situation compared
to other countries，2）
Next，1etuslookatther・eaSOnSWhytheydonotsetup anindependent
Table−3 ReasonincllldirLgEDP accounting・prOgTamin co・related
Classes
Topics Canada UK USA WGermany Japan
0％ 116％ 96％ 231％ 462％ Book−keeping and data prOCeSSlng are Separeted fields 609 615 51 3 Betterincluding 900 61 5 in the manage− ment systems ．OtheT・S lO−0 269 29−6 154 2．6 n＝10 n＝26 n＝115 n＝13 n＝39 2〉 AsitisobserVedinCanadafornotsettingupanindependentEDPaccounting pr’Ogram，itis“better to teach EDP accounting as a part of management
SyStemS”（222％）and“br■ieflyexplainedinMISetc”（296％）．Inthecaseofno
EDP accountingprogr・am，the main r・eaSOnis“insufficient number ofteachers” （259％）
香川大学経済学部 研究年報 27 エ玖97
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EDP accountingin Table−4
In the U‖K‖，the majorreasonswhy they teachthe EDP accountingaS
apartofothersubjects，ar・ethat“combineEDPaccountingasapartof management systems”（150％）and that“briefly explainedin MIS etc：’
（13“3％）．Whytheydon’tteachEDP accounting，themainreasons are” insufficient number ofteacher・S”（10。0％）and“basic computer education
Table−4 Reasons not setting・up anindependent EDP accounting
prOgram
Topics Canada U K USA WGermany Japan
・Better to teach book−keeping and data prOCeSSlng Sepa− rately ●Better to teach EDP accounting as a part of management SyStemS ・Brieflyexplained inMIS etc ●Insufficient number of teachers ・Shortage Of suitable text− books ・Basic computer educationisin− sufficient ・Computeris un−
available for use ・Others（inclno answer） 7．4％ 67％ 27％ 50％ 95％ 222 15−0 20 1 20 0 71 296 133 161 25 9 10 0 15 4 10 0 286 225 21 4 25 48 0 33 40 125 14。3 0 100 33 37 50 4−0 111 367 345 75 24 20。0 11 9 n＝27 n＝60 n＝299 n＝40 n＝42
InternationalStudies of EDP Accounting Educationin the University −155−
isinsufficient”（10．0％）
In the U小S．A．，it shows the same dr−ifts‖ The biggest r−eaSOn Why they do not have separate classesis that they“teach EDP accountingaS a part of the management systems”（20”1％），and nextis that they ar・e “br−iefly explainedinMIS etc一”（16“1％）And“insufficient numberIOf teachers”is154％ for・nOt havingEDP accounting course．In West Germany，they also show the similar・drift with the above mentioned
countries
InJapan，at28．6％ of the universities“EDP accountingis briefly explainedin MIS”，but214％ofthe universities point out the r・eaSOn Of
“insufficient number of teachers”．ThirIdly，14‖3％ of the universities indicate that“basic computer educationisinsufficient”
3．2．3 Reason not necessary to have EDP accounting education
ThereasonwhytheydonotneedtohaveEDPaccountingeducationin the universityisin Table−5
The main reasonis that only“the principle and theory of accounting is necessaryin university education”It occupies 75．0％in Canada， 667％in West Germany，60．0％inthe U‖S．A。and50．0％inJapan
Table−5 Reason not necessary to have EDP accounting education
Topics Canada UKK USAWGermany Japan
0％ 600％ 667％ 500％
・The pr・inciple and 75．0％
theory Of accounting are
neCeSSary
・Technicaleduca・ 25O
tionis not nec−
eSSary
0 100 333 0
・Others O lOO0 300 0 50．0
香川大学経済学部 研究年報 27 J，鎚∼7
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4“Contents of EDP accounting education
Here we wouldlike to review the purpOSe Ofintr・Oducing the use of
computer for accounting education program，the main classes of EDP
accounting，the main theme of AIS or accounting andinformation sys− tems and curr・entprOblemsusingcomputer・inEDPaccountinginuniver− sity
4小1Purpose ofintroducing the use of computer for’aCCOUnting
education
The main aim ofintroducing the use of computer’for the accounting educationis thr・ee fold，The firstis to study the procedure Oflegal
financialaccounting for book−keeping and cost accounting．Thisisthe
financialaccounting aimThe secondis to study accounting system
tecchniques for business administration such as budgeting or’business analysis．Thisisthemanagementacccountingpurposeり Thethirdisto
trainin thedesigning ofaccountingSyStem mOdels．Thisisthesystem
designpurpOSe、Ther・eSultanditsattainmentofthesurveyisinTable
−6
Inallthecountr・ies，themainpurposeofintroducingthecomputeristo
studythe procedure oflegalfinancialaccounting forbook−keepingand cost accounting．More thanhalf the universitiesin allthe countries
which we surveyed，for example53‖3％in Canada，52い1％inthe UK。， 59．9％in the US，A，61．2％in West Germany and69．0％inJapan
Nextis the management accounting purpose．The ratiois26小7％in
Canada，23。5％intheU‖K‖，196％intheU，．S．A，22A％inWestGermany and17。9％inJapan，The thirdis the system design purpose and the
ratioisasfollows；13．3％inCanada，23．5％intheU，．K．，19。1％intheU S。A，，14い3％in West Germany and131％inJapan
InternationalStudies ofEDPAccountingEducationin the University −157−
Table−6 PⅦrpOSe Ofintrodll￠ing tlle uSe Ofcomputer for孔CCOumtimg
education and its attainment
Topics Canada UK USA
（number）（mean）（number）（mean）（number）（mean） 8 475 50 432 246 474
1To study the procedure of legal financial accounting for−book・keeping and cost accounting
a）A toolin programming education
b）A step oflearning book・ keeping
C）Fro禦journal・entrytO Closlng・entry
d）Specific business use as purchase，prOduction and marketing
e）A combination of each accounting system 1 4．00 9 4．44 38 426 1 5−00 15 4。53 56 4“50 1 400 11 4．27 49 476 2 550 8 400 52 4．87 1 600 7 414 51 522
2To study accounting system 4 techniques for business administrationlike budget− ing or business analysis 3 Totraininthe designing of 2
accounting system models
475 23 470 82 517
450 23 448 80 501
香川大学経済学部 研究年報 27 J9β7 −J5β−
Table−6 Purposeofintroducingtheuseofcomputerfor accounting
education andits attainment（COntinued）
Topics W Germany Japan
（number） （mean） （number） （mean）
30 473 100 3 79
1To study the procedure of legal financial accounting for book−keeping and cost accounting
a）A toolin programming education
b）A step oflearning book− keeplng
C）Fromjpurnal−entry to closlng−entry d）Specific business use as
purchase，prOduction and marketing
e）A combination of each accounting system 2ro study accounting system
techniques for business administrationlike budget・ ing or business analysis 3To traininthedesignlng Of
accounting system models 4．Others 6 433 22 391 5 380 18 383 5 380 23 361 7 571 21 4。05 7 543 16 350 11 509 26 3 50 7 500 19 395 1 600 0 3 74
4．．2 Main classes of EDPaccounting
Here we asked for the class names which ar・el’being taughtin each
univer・SityasEDPaccountingsub．ラects”Ther・eSultisinTable−7り EDP
accountingisthemostpopularintheUいSlA”andthenextisinJapan
followedbyCanada andthe UいKEDP accountingisnot popularin
WestGermanylAstothemainclassesofEDPaccounting，aCCOunting
InternationalStudiesofEDPAccountingEducationin the University −159−
information systems（including accounting andinformation systems）is themostpopularsubjectinal1countriesexceptWestGermany．Nextis
EDP auditingintheUuSAいandCanadalInother・COuntries，itisnotso popular”Whentheyhavenotsetupindependentsub3ects，management informationsystemsisthemostpopular・Subjectineachcountry
Table−7 Main classes of EDP accounting
Topics Canada UK USAWGermany Japan
Accounting information sys・ tems（AIS） 4 11 78 0 36 ・EDP auditing 4 1 45 1 1 ・Accountancy 1 4 22 0 23 （otherS） ・Management 4 6 16 2 23 information sys・ tems（MIS） ・Information sci− 2 5 33 3 na enCe ・Others O 2 2 0 na No answer 8 27 81 22 n＝23 n＝57 n＝277 n＝28 n＝83
Remar・ks）Computer accountingisincludedin accountinginformation systems（3in
UKuniversities and5in USuniversities）．The numberinJapanis based on our
surVeyin1985InJapan，the number of EDP accounting classes has remarkably
increaSedin these few years as the results ofinformatization（introducing of office
automation systems）ofJapanese society and universities
4．3 Main theme of AIS or accounting andinformation systems Main contents ofAIS or accounting andinformation systemsineach COuntry arein Table−8
香川大学経済学部 研究年報 27 J鎚∼7
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Table−8 Main theme of AIS or accountingandinformation systems
Canada UK USA WGermany
（1985）（1985）（1983）（1985）（1985） Topics
General systems conceptsts
・Systems feedback and or−ganizational COntrOl
Feedback control and accountingng information systems
・Historicalperspective of data pro・ CeSSing technology
・Data processing technology ・Business data processing systems ・Systemslife cycle and r−eSOurCeS
management
・Studyand evaluation ofinternalcon− tr01
・General・ledger and budgetary controI SyStemS
・AISs for resources and feedback COntrOl
・AISs for production control ・Strategic planning systems Financial planning systemsms ・Decision support SyStemS
・Information（COmmunication）theory and information systems
・Others 13 20 27 123 11 11 20 14 103 9 11 24 35 104 14 1 5 7 15 1 9 23 10 19 11 18 9 14 2 24 7 10 28 93 10 36 105 11 17 108 8 33 119 5 24 83 10 23 80 8 O 1 00 1 8 5 4 6 6 2 0 0 0 2 4 1 1 1 1 5 9 4 9 7 1 2 6 1 8 1 5 1 2 2 1 1 5 5 2 n＝15 n＝35 n＝46 n＝144 n＝18
Remarks）’This topicis notincludedin the questionnaire surveyed byJapan Accounting Study Association（JAA）．This questionnaireis based on“Teaching AccountingInformation Systems：A Synthesis”by Professor Wu，FH，（hsuesin Accounblq励触感onlSRg，American Accounting Association，1983）
InternationalStudies of EDP Accounting Educationin the University −161−
The maincontents ofAIS oraccounting andinformationsystemshave
the similar driftin allcountr・ies and the results are as follows；the
required subjectsinAIS or accountinginformation systems ar−e general
SyStemSCOnCeptS，SyStemSfeedback and organizationalcontrol，feedback controland accountinginformation systems，business data pr・OteSSing systems whichinclude batch，r・eal−time，data−base，distributed systems， SyStemSlife−CyCle and resources management，Study and evaluation of internalcontrol，data processingteChnology Which includes hardware， software，SyStemS flowchart，etC．，general−1edger and budgetary COntrOI
SyStemS
Whenwe analyse the caseinthe uSA一fromthe two surveySin1983 andin1985，Strategic planning systems，financialplanning systems，and
decisionsupport systemswhich ar−eClosely relateto thedecision making Ofthe businessenterprise arebecomingmuChmoreimportant themesin accountinginformation classes
4。4 CurT・ent PrOblems using computerin the EDP accounting Here we made the following question．“If you haveintr・Oduced a COmputer・for EDP accounting，What kind of problems have you en・ counter・ed？”The results are summarizedin Table−9
Theimportantprt）blemswhichtheyencounteredar・ethesimilardriftin allcountries．Thatisto say，the four・pr・Oblemslistedbelow ar−e COnSid・ ered particularlyimportant．The time of computer’uSe per’Studentis
limited．The computerisnot available whenstudentswantto use”The
number of teachersisinsufficent”Class hoursin the curIr・iculum ar・e
limitedNexttothosebigfour’，“theusablesoftwar’epaCkageislimited” is thought to be consider’ablyimportant
J9β7
香川大学経済学部 研究年報 27
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Table−9 Current problems using・COmputerin the EDP accounting
Topics Canada UK U SAWGermany Japan
10 10
・Time of com− puter use per student is lim- ited
・Too expensive for the students ・Process of using
the computer takes too much time ・The computer memoTylSlim− ited ・The computer languageislim− ited
●The usable soft・ ware package is limited ・Not aninter− active system ・Takes along time to get a print out ・The procedure of COmputer uSeis COmplicated ・The computeris not available when students Want tO uSe
●The basic com・ puter education is insufficient 5 15 52 0 2 2 0 1 1 7 9 2 3 1 2 0 2 7 い 1 0 1 4 3 9 4 7 38 0 3 2 2 0 0 4 1 3 12 0 3 1 3 11 8 5 4 18 50 2 17 2 2 16
InternationalStudies ofEDP Accounting Educationin the University −163− ・The system of COmputer edu− cation is not Organized well enoughfor stu・ dent use ・Class hoursin the curriculum arelimited ・The number of teachersisin− sufficient ・Other problems ・No particular reason or prob− 1ems have come
up 1 2 10 2 17 3 15 46ノ 6 16 6 18 48 7 17 0 2 14 1 10 1 1 22 1 4 ・Notintroduced a COmputer SyStem yet ・No answer 3 2 16 6 7 16 63 9 n＝10 n＝27 n＝131 n＝16 n＝89
5．Teaching materiaIs of EDP accounting
Here we asked about teaching materials of EDP accounting，for
example，typeS Of computers，prOgrammlnglanguageS，making of teach−
ing materials and program development
5．1 Types of computer・S
The results of types of computer’S Which ar’e uSedin EDP accounting
educationinthe university are summarizedin Table−10
According to the r・eSults，TSS terminals ar・e mOre uSed than per・SOnal
J9β7 香川大学経済学部 研究年報 27
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usedinCanadaandWestGermany小IntheU小KいandtheUいSA…，perISOnal
COmputerS are muCh more used than TSS terminals．
Judgingfrom the decrease of the cost of personalcomputers and
expansionofmemorycapacity ofICtips，perSOnalcomputersarebecom−
1ng muCh mor−e pOpular equlpmentS forIEDP accounting education
Personalcomputers can soIve some of the pr・Oblems of which we
mentionedin section4
Table−10 Types of computers
Topics Canada U”K U SAWGermany Japan
TSS terminal Personal computer Others No answer 2 1 2 2 1 1 1 6 1 0 1 2 2 9 1 1 0 6 4 1 4 1 2 0 0 9 1 1 19 13 18一 5．2 Programminglanguages Theprogr・amminglanguages，WhichareuSedinEDPaccounting，arein Table−11The most commonlanguageis BASIC，neXtis COBOL，and
Table−11 Programmlng1an卯ageS
Topics Canada UK USAWGermany Japan
FORTRAN COBOL BASIC Other・S No answer 16 23 14 2一 8 6 7 5 5 2 6 0 4 4 1 0 2 1 9 6 1 1 1 3 5 1 6 3 1 9 3 5 0 9 2 1
InternationalStudies ofEDP AccountingEducationin the University M165−
FORTRANis the third．Spread sheets such as LOTUSl−2−3are also
used for EDP accounting education especiallyin the uS．A
5…3 Teaching materjals
Theteaching materialsusedinEDPaccountingeducation are summar−
izedinTable−12．，ThewaysofmakingteaChingmaterialsareseparated into two typesOneisto use r・eady−made materials and the other・is to
developteachingmaterialsindependently．Inmostcountries，“developing independently”holdsthefirstplacecomparativelyto“using ready−made
materials”
Table−12 Teaching materials
Topics Canada uK U”S，AWGermany Japan
Ready・made Developing independently Others No answer 6 23 101 6 14 9 30 101 14 20 0 0 0 0 5 9 49 9 n＝10 n＝27 n＝131 n＝16 n＝89 5．4 Program development
Theresults ofprogramdevelopmentin EDP accountingeducation ar’e in Table−13、Asto the prIOgr・ammingdeveloping，ready−made programs ar・euSedbymorethan60％ofuniversitiesforEDPaccountingeducation． Andstudents’developingprogr・amSarelessthan40％oftheuniversities”
−J66−− 香川大学経済学部 研究年報 27
Table−13 Program development
Jガ7
Topics Canada UhK US．A WGermany Japan
Made by students Ready−made Others No answer 7 0 0 5 1 7 0 0 3 1 3 1 1 5 1 9 7 1 4 1 7 0 0 2 1 1
6”Status and probIems of EDP accounting education
6い1Sta七山s of EDP accounting education
Lastly，We aSkedprofessorsto writedowntheir opinions freelyonthe
StatuS and problems of EDP accountingeducationin each university The results of thd status are summarizedin Table−14
Fir・St，1etusana浄sethestatusofEDPaccountingeducationby Table
−14
Thereis a tende鮎y amonguniversitieswhichconsider“EDP account・ ing as a part ofモaccountingeducation”，eSpeCially this tendencyis dis・ tinctly highin the USりA。The next prominent opinionis that“EDP accountingis an applied part ofinformation processing education”and
this oneis mostly sustainedin Canada andJapan．Both opinions mentioned above share nearly one third ofallopinionsinJapan
The next opinion is from the universities which did not introduce
COmputerSin EDP accounting classes，and they understand that‘EDP accounting and AIS areimportant，but we can not affor・d to have Classes’・ThisideaiswidelydistributedinWestGermany，the U．K．and Japan・But atleast concerningJapan，Japanese society hasbeen str・en−
InternationalStudies of EDP Accounting Educationin the University −167−
gtheningtheinformatization not onlyin theindustry but alsoin the
SOCietyin gener・alforthese severalyears andit hasinfluenced the EDP accounting education in the universities
Rather smallnumber of univetSities stand by the opinion that“The theory of accounting should betaughtinthe university”
Table−14 StatusOfEDP accounting education
Topics Canada UK USAWGermany Japan
・EDP accounting is a part of information processlng edu・ cation ・EDP accounting is a part of accounting edu・ Cation ・Theory of accounting Should be taught in the university ・EDP accounting
and AIS are important，but We Can nOt afford to have Classes ・No problems ・OtherS ・No answeT 4 1 15 3 16 2 5 39 1 13 4 0 8 4 6 1 1 0 0 1 1 一 8一 n 6 5 二
6．2 Probtems of EDP accounting education
J9β7 香川大学経済学部 研究年報 27
ーJ6g−
15。Main obstacles are shortage of budget，Shortage of staffs，and
shortage of softwares
Table−15 Problems of EDP accoumting educatiom
Topics Canada UKK UShAWGermany
Shortage of budgetet ・Shortage Of teachers ・Shortage of computer facil・
ities 6 0 6 1 16 1 23 2 10 1 14 3 4 1 ・Shortage Ofsoftwares 3 ・Lack of understanding of l managerS ．OtheTS 1 4 13 0 ・No answer lO 2 128 16 n＝20 n＝58 n＝212 n＝26 7．Summary Inabovesections，WeSurVeyedsomeaspectsofthestatusandpr’Oblems of EDP accountingin the universitiesin Canada，the U‖K‖，the UいS”Aれ，
West Germany andJapan Fr・Om thoser．esults，We Can understand that there aremuch differences amongthose countries”Thatisto say，EDP accountingeducationineachcountr−yisr■egulatedbytheinformatization， systematization，andnetwor・klevelofeachcountry，andaccordingtothe
stagesofthesedevelopment，prIeSentStatuSOfEDPaccountingeducation
in each country SeemS tO beindir・eCtly r−egulated．
Basically，EDPaccountingeducationisconsideredasindispensable，but the actualconditionis quite differentin each country．．In the U．S．A・，
InternationalStudies of EDP Accounting Educationin the University −169−
EDP accounting educationis best arT・anged and systematizedin the WOrld，anditisrelatedwiththedevelopmentofinformatization，database
SyStemS and network−SyStemS Of society and business enterIprisesin the
U．S．A
Nextto the U．S．A．”Japan，the U．Kい，and Canada have mostly finished hardware of computer systems and ar・e nOW at the stage arr・anglng teachingmaterials and facilities．In West Germany，EDP accounting
educationisless developed anditis expected to be developedin the
futur・e
［REFERENCES］
［1］．Japan Accounting Study Association，Accountiク曙肋cation and EaP，1966．．
［2］Japan Accounting Study Association，属以）Accountipq Education よ乃ノ卸α乃βSβ 肋左−㍑戒伽1983い
［3］Wu，F。H．，“TeachingAccountingInformation Systems：A Synthe・ Sis，”bsuesi’n Accounti．ng肋cation1983，Amer・ican Accounting Association，1983．
香川大学経済学部 研究年報 27
ーJ托）− エ9g7
［APPE：NDIX］
AQUESTIONNAIRECONCJ；RNINGELECTROXICL）AmPROCJBSIyGACぐOl）XTIPtGEL）t；C．1TIOXIXTHEl：XIIERSln KAGA肌AしJNI＼ERSIll The nameand addressof【hcuniversit〉
The name andspecia‖b ofth仁reSPO11dent
（EIcctronlC Data Proc仁SSing w］］］tx abbre＼iatedas EDl〉1n th仁qu仁St）Onnaire）
QIDoyouthinkltisnecessar）tO havcEDPaccountlIlgC］asstsln un］＼erSi（）亡ducat］On） 1 NECESSARY
a Thereshou）dbeanjndependent EDPaccountitlgPrOgram
b EDPaccountlngShouldbejncluded hlOthercurricula such asmanageme11tinforma【iotlS〉Slems dalaPrOC仁滞il−［： 0〃iceautomation（management）system design etc
2 NOr NECESSARY
Q2 Pleaseindicatewhichof（hefoI】owingapp】）10ンOur reSpOnSetO thequestiotlabove b〉CirctingthcllumtXrandletl亡r 卜（1）Anindependent EDP accounting programlSneC仁SSar）becausc
a】tlSbettertocomblne themethodsofteachillgbo（）kpkcep］nganddataprocesslng bitlSbetter tomake EDPaccountlngClasscharact（ristici11thcs〉StemSindcpendcnt】y 卜（2）EDPaccountingshould betaught withcorelatcdclassesbecausc
a book−keepinganddata processingaresepara【仁一ie】ds
b EDPaccountingshou）d beinctudedin thesameoperatings）Slems 21tisnot necessar）tO have El）P accounting education beCauSe
a only【he principle and theorンOf accounting are nccessar）for universi（）education b technicaleducationlS nOlneeessary at univ仁
Q3 PleascprovidcthcfoltowinginformationifEDPaccountingclassesaretaughtirLdcpertdentlyin yourschoo1 1 List the thrcc main cEasscs of EDl）accounti11g Which are being taughl
2 The num玩r of s【u（kntsin1983−1984in thecIas駄S yOU prOVjded二 3 The number ofprofessorsin charge：
PrOfessors：＋ aSSOClateprOfessors：＋l仁CtUrerS：＋ part tl汀叱t仁aCh仁rS： Q4IEyouhave accountluglnformationsystemsoraccountingandinformationsystems（AIS）what topics are considered
tobeimportantinthecourses？PIcascindicateimportanceby pultinglfor necessary旦foroptionalor3foT・ unneccssary］n the parentheseS
Generalsystemsconcepts（）
Systemsfeedback and organiza【ionatcontrol（） Feedback controland accountinginformatlOn SyS【cms（） Historicalperspcctivc of data processing technologi（）
Da（a T）rOCCSSingtechnoIogy（hardware，SOftware，SyStemSflowchart．e【c）（） Busincssdata processingsystems（batch，realtime．data−base．distributed systems）（）
Systemslifecyc］eand resourcesmanagement（SyStemSi11itiation analysis designimp）ementationandcontrol document flowchart ands）StemSdocumentat］On）（）
StudyandcvaluationoflnternaLcontrol（includingmcthodsofauditir喝COmPuter−basedAISsandcomputerfrauds）（） GeneralJedgerand budgetarycontroIsystcms（）
AISsforresourcesand feedbackcon（rol（Ordcr−fl］1ir唱1nVO］Cmg andA／R systemsinven（Ory COntrOIsystemsand cash−dlSbur託men【and A／Ps〉S【ems）（）
AISsforproduction control（production ptann］ng SChedu”ng cost sys【emsandfixedassetaccountingsysterns〉（） −
！
ii。，t。r，a。。i。−。rma．i。。e、。】uati。。（， Others：＿
（IfyourschoolhasEDPaccoun【ingclassessuchasaccountinginformationsystemsaccountingaTdirdomla（ionsystems elc acop）Of yourcourseschedu）eand ciassreferenceswou］d begreat］y appredated）
Q5Ityouhavcan）Classesre］atedto EDPaccounl】ng ClrCI仁thel（（mSWhicheorrespondtoyourく二urriculumandpu（the numberltorcompu）sor）呈foT−OPtionaE requiremcnt or呈foroptionalin theparen（heses
IComputer（）2 Data processlng（）31ntroduc（ion ofinformationscicnce（） 4 Computer艶mirtar（ 5Ⅰ）ataumanagement（） 6S）S！emdesl即（ 〉 70fficcmanagemcnt（）8Managementir止omationsystems（
InternationalStudies of EDP Accounting Educationin the University −171−
Q6Ⅰ爪dicatetheitemswhichexplainwhyyoudonotsetupanindependentEDPaccoutlting program by circ］ing the numberswhich appIy lltis加ttertoteachbook−keepinganddata prくにeSSi叩㌍parate】y 21tisbettertoteachEDPaccountingas a partofoperatmgsystems 3EDP accountingisbrieflyexplainedinotherclasses．suchasMIS 4 Thereisaninsufficientnumt氾rOf teaく・hers 5 Thereisashortageofsuitabletextbooks 6 Thebasiccomputereducationisinsufficient 7 AcomputerisunavailablefortJ父 8 0ther reasons： Q7Ify（〉udonothaveanindependentEDPaccountingprogram．pleasecirclether）umberofthere）atedc）assesand indicate whethertheyarei−COmPulsory旦，OPtiona】rcquirement or旦−OPtionaIintheparentheses 1Computer（）2 Dataprocessing（）3IntroductionoEinformati◇nSCience（）4 CompL）terSeminar（） 5．Data−maJugement（）6，Systemdesl帥（）70fficemaTtagement（）8．Ma叩mentiTdomationsystems（） 9programming（）10 0thers： Q8IfyouhaveintroducedacomputersystemforEDPaccounting whatkindofproblemshavcyouencountercd？PIease CirclethenumberoftheitemswhichappIytoyoursituation l Youhavenotintroducedacomputersystemyet 2 Time otcomputerusepcrstudentisIimited 3Itistooexpe摘iveforthestudents 4 Theprocessofuslngthecomputertakestoomuch time 5 Thecomputermemoryislimited． 6 Ihecomputerlanguageislimited 7 Theusable50ftwarepackageisIimited 8Itisnotaninteractivesystem 9Ittakesal◇ngtimetoget aprintotJt lO Thepr∝dureofcomputeruseiscomp】icated ll Thecomputerisnota）waysavailablewhenstudentswanttouseit 12 Tbebasiecomputereducationisinsufficient la Thesystem◇fcomputereducationisnotorganizedwe】】enoughforsttjdent use 14 Class hours in the curriculum are limited
15 The number of teachers is insufficient 16 0ther probIemshavedevelopednotIistedhere 17 Noparticl】larreasonsorprob）emshavecomeup Q9 Whatwasthepurposeofintr（ガucingtheuseofcomputerforEDPaccounting？Pleasecirc）ethemmberand／orIetterofthe iteTL−SWhlChcorrespoTdtoyoursItuationandahomarkthelevdofsucce弘inther吼renthesesusingthescalebcIow 1 2 3 4 5 （； 7 atmostno
SuC（：eSS 帥erage very
SuCCeSSful lTostudytheprocedureoflega）financialaccountingforbook−keepingandcostacc◇unting
a Tbuseaccountingasatoolinpr◇grammingducation（） b‘rousethecomputerasastepof］eamingbook−keeping（） CFromjournaトentrytoclosing−Cntry．（）
d TouseEDPsystemforspecificbusinesssuchaspurchase production andmarketing（） e．Asacombinationofeachaccountingsystem（）
2 Tostudyaccotntingsystemtechniquesforbusines＄administrationlikebudgetingorbusinessanalysis（） 3 Totraininthedesigningofaccountingsystemmodels（）
QlO Circ）etheIetteroEtheitemswhichcorrespondtoyour＄ituation
l Ourprogramus岱 a）TSSteminat b）匹ー餌nalcomputer c）other
2 Thelanguageofprogrmi喝is a）FORT．RAN b）COBOl C）BASIC d）other
3 Theteachingmateria】sare a）ready−made b）independen11ydeYeIoped
4‘Theprogramsare a）madebystudents b）ready−made
5 PIeasede肛r弛ehbriefhowcla∬eSareprOmOtedandwhatteachi叩materialsareu潔d
QllP］easewriteyouropinionsaboutpresentprobIemsandthefutureofEDPaccounting．accountingir血rTnatidnsystenuL automatdaccounting etcinuniversities
‘Tれankyoufor yourkindc00匹ration
