EDUCATION ON INFORMATION TECHNOLOGIES IN ACCOUNTING - ANALYSIS OF HIGHER EDUCATION SYSTEMS IN SELECTED EUROPEAN COUNTRIES

The intensive use of information technologies (IT) in day to day business operations changes traditional ways of performing accounting tasks and requires gaining specialized knowledge and skills. It is of utmost importance that future professional accountants have IT education within formal accounting education. The goal of this paper is to analyse courses (modules) that cover IT and integrate IT into the accounting domain in higher education institutions at undergraduate and graduate levels at AACSB accredited higher education institutions in selected European countries. This paper also aims to identify a variety of information technologies that are covered in courses in undergraduate and graduate accounting degree programs. Content analysis was used for analysing web pages of 51 accounting study programmes. Results of the research complement previous academic studies by providing a better understanding of information technologies that are studied at the undergraduate and graduate accounting degree programmes in European context. Results imply that they significantly correspond to the technologies integrated into a recent accounting practice.