The Impact of Enterprise Systems on Business and Audit Practice and the Implications for University Accounting education

摘要

The recent Institute of Management Accountants?(IMA) sponsored monograph on the state of accounting education and the need for radical change (Albrecht & Sack, 2000) provides a solid foundation for understanding the failures of contemporary accounting education. In this article, the concepts outlined in the Albrecht and Sack monograph are expanded in order to provide a more detailed look at how contemporary enterprise systems integration is impacting the manner in which organizations perform their business and the necessary audit processes to evaluate such businesses. Analysis of these contemporary systems highlight the specific failures of contemporary accounting education in providing the knowledge and skills required to succeed in this new business environment. We use this analysis as the springboard for the development of a framework for revolutionary accounting education change.