Opening Windows for CPAs: Here's How the Multitasking Software Makes Computers More Productive

To go to Windows or not to go to Windows? That is the question many CPAs are asking. Not since accountants faced the dilemma of whether to keep their minicomputers or replace them with personal computers (PCs) have CPAs been confronted with such a fateful technology decision. With the hardware question largely settled in favor of PCs, one would think the answer is clear, since Windows was designed to make PCs more effective. Yet if one asks a random sample of CPAs whether they use Windows, most say not only that they don't, but also that they really don't want to: They either are satisfied with the conventional Microsoft disk operating system (DOS) or don't want to learn a new operating system. But that may be changing. The purpose of this article is to illustrate the power and convenience of Windows and suggest how it can increase accountants' productivity. Although Windows was introduced in 1985 with much fanfare, it failed to attract a large initial following for two reasons: 1. PC users were skeptical about Microsoft's often inflated claims. Their skepticism was justified at the time, since the first version of Windows was bug-ridden and prone to crashing programs, resulting in loss of data. 2. With few application programs developed for it, Windows also had little practical value. It was not until version 3.0 was introduced, in 1990, that software publishers began to take Windows seriously enough to develop a wide assortment of application programs. Almost two years later, Microsoft released an even more stable version, 3.1, accompanied by a highly energetic promotional effort, and the rush to introduce Windows-compatible application programs really got under way. WINDOWS IN THE WORLD Currently, total shipments of Windows software exceed 20 million copies and the -number of applications is in the thousands, covering everything from accounting to zoology. Yet despite its popularity among the general public, CPAs generally remain aloof from Windows--except, perhaps, when they use it for occasional recreation: A multitude of entertaining games can be run under Windows, with Solitaire and Tetris the most popular. There are a number of reasons CPAs have avoided Windows. First, its operation (both its look and feel) is entirely unlike that of DOS--the one and only operating system most accountants have used for years. The difference between the two systems is significant: The main way a user interfaces with Windows is via a mouse or other pointing device; clicking a mouse button on a pictorial representation (called an icon) of a command launches most commands. In DOS, of course, a command is typed on the keyboard. Although few CPAs are willing to admit it, many hesitate to use computers for anything other than tax preparation or spreadsheets because they are poor typists. While a mouse can't eliminate the need for at least some typing, it greatly reduces the amount required. What is left in many applications is punching in numbers in much the same way as they are entered on a 10-key calculator. I have yet to meet a CPA who is not a virtuoso on such a device. Another barrier to Windows is the need for more advanced hardware to run the software effectively (see the sidebar, "What It Takes to Run Windows," page 39). However, with the prices of high-powered computers at bargain levels, that barrier is crumbling. The software availability barrier is crumbling, too. Until recently, with the exception of spreadsheets (Excel and Quattro Pro), no professional software tools had been developed to run under Windows. Most CPAs were satisfied with the DOS version of Lotus. 1-2-3 (most still are) and it was not until this past year that Lotus introduced a Windows version of its product. Today, there is hardly a software publisher without a Windows version of its DOS products on the market or under development (see the sidebar, "The Status of Windows-based Professional Software," page 40). …

Field of study: Business