The decade of the 1980s has been referred to as being the time of the "birth of the information environment" (Zuboff, 1982, 142). In the decade of the 1990s, the effective organi zation will be the information based organization. Informa tion based organizations are highly dependent upon the applica tion of computer technology to all facets of management and organization particularly the decision makingprocesses.
New technological developments, however, "always have economic and social consequences, and, hence, political and ideological implications, which pose problems for society. Computerization has been no exception to this rule, particu larly since its applications impinge on every field and open up breathtaking prospects in every sector of society" (Gallouedec Genuys, 1978, 219).
Thus, while computerization of the information systems within organizations promises remarkable improvements in effic iency and effectiveness, the practice may also sow the seeds of discord, as established practices and patterns are disrupted. This research was concerned with one of the areas of in which discord has developed with respect to the computerization of organizational information systems. The specific area of con cern is the education of accounting information specialists.
Information specialists required for organizational man agement information system (MIS) and accounting information system (AIS) functions require, in turn, university level edu cation as a part of their preparation for their organizational responsibilities (Arens, and Ward, 1984). Within the academic structure of most universities, information system education involving computer applications is conducted by both the Infor mation Systems Department, or its equivalent, and the Account ing Department.
With a continuing need at most universities to apply resources optimally, pressure exists to centralize the respon sibility for instruction in computer appl...