The Impact Of Information Technology On Accounting Education

The information technology reformation centering on computer technology and network communication technology is the most significant reform that has ever taken place in human history. It has brought deep impact in human society on the mode of production, the mode of working and the mode of living. It will also change the education mode and learning methods of human society. Setting out from the impact of economical development on accounting and computers, this paper analyses the impact of information technology on accounting theory and the generation of accounting methods. It proposes that innovative development should be adopted in accounting education. The paper consists of five parts. Part one summarizes the current academic research on the impact of information technology on accounting theory and accounting operation, and points out the value of studying the information technology regarding to accounting education research. The second part is an introduction of the development of accounting and computers and the cyberization of accounting. Part three illustrates the impact of information technology on the teaching contents of accounting from the aspects of accounting theory, accounting operation and education objectives. The fourth part focuses on the characteristics of multimedia computer and its impact on teaching modes. In part five, the theory is combined with teaching practice by constructing a accounting teaching mode in an information technology environment, which forms the positive interaction and advantages complementary between knowledge delivering and skills training, so as to effectively solve the problems within the skills trainings of accounting major. It is pointed out that requirements of caliber education and innovation capability cultivation of accounting major should be implanted into the teaching modes. Part six is the conclusion and points out the inadequacies.