In the age of information and increasing use of technology, market requirements for accounting graduates are changing rapidly. McCall (1988) observed that accounting education has been affected by computer technology and the integration of computers in the accounting curriculum is still an evolving process. There has been an overwhelming momentum for academic institutions, in particular for commerce faculties, to integrate computing in their degree programmes. Bromson et al. (1991) pointed out that this momentum has been accelerated by the accounting professions’ reaccreditation requirements.