The Effects of End-user Computing on Reporting by Accountants

Date of Submission

1994

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

Advisor

Eleanor Fillebrown

LCSH

Accounting --Data processing, End-user computing

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1994 no.1

Abstract

As the size of corporations and the number of accounting transactions grew, accountants relinquished a portion of their control to centralized data processing for the accounting processes of summarizing transactions and reporting results. Requests for new reports or, changes to existing reports came from the accountants; however, the development time, cost and communication problems acted as inhibitors to this process. End-user computing has empowered accountants to create and execute their own reports. This study examines the effect of this technology on accounting. The advantages cited by users of this computing were timeliness of creating and executing reports, the extensive detail available and the greater confidence in the accuracy of the numbers being reported. The analytical financial information being produced is viewed as being critical to the competitive success of companies, increasing the demand for end-user reporting.

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