Spreadsheet Use by Accountants : Australia , Canada & New Zealand Compared

This study uses a self-administered postal questionnaire to compare spreadsheet use by accountants in Australia, Canada and New Zealand in 1996-97. The objectives are to identify differences, if any, between countries in uptake and use of spreadsheets by accountants. Overall the study found a high level of spreadsheet diffusion in all three countries, with Canada being a little ahead of Australia and New Zealand on some evidence. We estimate that in 1996 about 80% of accountants used spreadsheets in Canada and Australia, and slightly less, 75%, in New Zealand. The PC machine is overwhelmingly the preferred hardware platform in all three countries and among accountants; the Apple Macintosh has an insignificant role. Excel is the preferred spreadsheet brand in all three countries, although Lotus is a stronger second in Canada than either of the other two countries. Just over 80% of respondents have a personal computer with sole access at work and just under 80% have access to a computer at home. Budgeting is the clear most frequently done task with spreadsheets in all three countries. Saving time on calculations and being more confident about the accuracy of their work are the most important benefits identified.