CADRAS: Computer Assisted Data Recording and Analysis.

Abstract

Automatic data-processing equipment and the corresponding power to gather, analyze, and report data are an important part of the operational administrative setting. Most managers in non-profit, profit, and government sectors have available some configuration of computer hardware and software, ranging from service bureau assistance to more sophisticated online applications. Microprocessors at modest cost are increasingly being used in the management of many enterprises. Accounting tasks, both routine and periodic, are regularly implemented using a wide range of computer technology. Most certified public accounting firms now have an online computation capability for their audit, tax, and management services staffs. Similar capabilities are available in the offices of controllers and financial managers throughout the U.S. In light of the above circumstances, it is interesting to note that accounting education has not fully adopted the computer as a basis for teaching accounting concepts.