An assessment of the impact of computers on the practices of chartered accountants with some reference to South Africa including an evaluation of current computer education for chartered accountants

Abstract

The study is concerned with assessing the impact of computers on the practices of Chartered Accountants and relating the findings to the accounting profession in South Africa. An evaluation will also be made of current computer education for pre-qualifying and qualified Chartered Accountants (S.A.). No special attempt has been made to define a computer because it is considered that the principles dealt with in this study are applicable to a wide range of electronic data processing equipment possessing common characteristics, i.e. input and output devices, logical, arithmetic and storage units, and a control unit.