Document Type




Publication Date

Spring 1997


University of Nevada, Las Vegas

Source Publication

The Accounting Educators' Journal

Source ISSN



In recent years, three major accounting professional organizations, the American Institute of Certified Public Accountants (AICPA), Institute of Management Accountants (IMA) and Internal Auditors Institute (IIA) have considered and issued statements on the body of knowledge deemed necessary for practice as a Certified Public Accountant, Certified Management Accountant and Certified Internal Auditor. In each instance, knowledge and skills in information systems technology were included. This is not surprising, in view of the fact that changes in technology have dramatically altered the way in which accounting data is gathered, processed, stored, accessed and reported.

Each of these professional organizations also requires or recommends the passing of an organization-sponsored certification examination for entry into or recognition within the various practice areas. While the examinations are not the only means of assessing the knowledge and skills necessary for certification, they are an important tool in evaluating the extent of the qualifications presented by a candidate. In view of the above, one may postulate that the certification examination, in each instance, would include coverage of the areas of knowledge included in the prerequisite body of knowledge. In particular, since each of the professional groups cite information systems (IS) knowledge as an important knowledge component, one would expect to observe test items addressing current IS in each exam.


Published version. The Accounting Educators' Journal, Vol. 9, No. 1 (Spring 1997): 82-92. Publisher link. © 1997 University of Nevada, Las Vegas. Used with permission.

Included in

Accounting Commons