Date of Award


Document Type



Edith Cowan University

Degree Name

Bachelor of Education Honours


School of Education

First Supervisor

Lorraine Macmaster

Second Supervisor

Sybe Jongeling


Computer technology has changed the process of accounting and as a result computer usage has become an essential skill for the accountant. Consequently, computer applications are advocated in the accounting curriculum, the vocational rationale verified by virtue of the fact that the accounting profession itself is calling for computer training as part of accounting education. Although there is widespread agreement about the need for computer usage within accounting education, there is often a dichotomy between the educational goal and its application in practice. This is because computer usage in accounting is not without problems; while there are many factors which encourage its use, there are also many impinging on its use. The research focussed on the extent of computer usage within the accounting curriculum of government secondary schools in Western Australia. Evidence was sought by means of a questionnaire to accounting teachers in senior high schools within the metropolitan area. Respondents were asked to indicate the degree of computer usage within the Year 11 and 12 Accounting syllabus and to identify problems preventing its use. The results of the survey suggest that while the computer is being used in some schools, a commitment to computer use in accounting requires more than the provision of computers to schools. In those schools where computers are currently not being used 1 lack of time, a shortage of quality software and insufficient in service training are given as reasons for not employing computers in the curriculum. While the existence of a sufficient number of computers is necessary, resources alone are no guarantee of its use. A crucial factor is whether the available software is capable of the application required of it. And ultimately, what is actually done in the classroom will depend more on the attitude of the accounting teacher rather than the available resources. The contribution made by this research is significant in that it provides valuable information which appears to be lacking at present. For while the use of electronic data processing is an educational objective of the accounting curriculum of senior high schools, there is no evidence of the extent to which this objective has been implemented in the classroom.