Programming Languages In The Role Of An Accountant

 As someone who spends their days working with numbers, spreadsheets, and financial reports, I never thought I would develop such a deep interest in IT and programming languages. But the more I learned in this course, the easier the IT side of my career I understood. Especially when dealing with scripts for excel automation, and dealing with other systems to manage data flows.

Programming languages are essential because they allow us to give computers clear instructions to perform specific tasks and produce the outcomes we need. In the early history of computing, programs were written using simple binary code just 1s and 0s which controlled hardware directly. One early example was software developed to calculate Bernoulli numbers, laying the groundwork for future advances. Since then, programming languages have evolved dramatically, supporting everything from business applications to complex algorithms used in modern AI systems.

Programming languages at its core still relies on hardware. It's incredibly important to understand the limitations that come through using old/outdated hardware. For compatibility and performance, it’s important for businesses to maintain hardware that is both cost effective and capable of handling large financial datasets and resource intensive programs. Most tools within my corporate accounting field require enough RAM to handle multiple programs at once, and needs a CPU for running journal entries or creating financial reports through SAP or other information systems like TM1 and Power BI.

One thing I found really interesting is how different programming languages run. Some, like C++, are compiled into machine code before they execute, while others, like Python, are interpreted line by line. This distinction matters to me because, as someone who doesn't plan to spend a lot of time coding in my field, I prefer working with interpreted languages. They make it easier and quicker to test, debug, and build simple scripts, especially for automating tasks like journal entries. Since I'm not particularly syntax savvy, working with interpreted languages seem less daunting. As Green and Littlejohn (2024) note, "Python is recognized for its simplicity and versatility, making it an ideal programming language for integrating into the accounting curriculum and preparing students for real-world financial analysis and automation tasks." Its integration with Excel allows for automation, which is a key goal for me as an accountant seeking to merge with technology. This skill is not only valuable but highly sought after, and I hope to acquire it in order to specialize and advance in my field, moving beyond the role of a general accountant.

Every application I use, whether it's excel, SAP, TM1, or Power BI relies on some form of programming language. Gaining a better understanding of computer logic and syntax behind these systems can help me build an environment where many accounting processes are automated. Tasks like reconciliations, journal entries, financial reporting, and even auditing could become largely automated. As a result, I believe the role of accountants will shift away from producing financial data and more toward interpreting and analyzing it to support strategic decision-making.

As an accountant in a large corporation, databases play a critical role in my daily work. I primarily use TM1 to generate reports and reconcile data from branches and entities around the world. While these databases are globally maintained, each local entity feeds its own data into the system for security and compliance purposes. Programming languages like SQL are essential for managing and transforming this data before it's integrated into TM1. Since each branch often uses its own accounting system and data formats, TM1 helps create a standardized reporting structure across the company. Our IT team relies on SQL scripting to load data into the system according to our company’s specifications. As stated by Karmanska "According to 88% of respondents, coding helps in strategic conversations on technology use and adoption due to a better understanding of detail," working closely with IT has improved our ability to communicate by understanding the technical side, I can better explain our accounting needs and help bridge the gap between finance and technology.

Working with programming languages are essential for all that is network communication and cyber security. Scripts and code are used to manage various systems. I often work with bonus and payroll data, therefore it is imperative that only I contain login authentication to HR data, and that there is secure data transfers. In the company I work for, cyber security is there to protect employee data, and to protect systems from being mishandled from non-authorized users.

 

In the end, programming languages give us the ability to direct computers to handle tasks that were once done manually. By using scripts and code, accountants can automate routine processes and shift their focus toward more strategic roles, such as analyzing data and supporting decision-making. Manual journal, reconciliation, and financial report creation is a thing of the past. 

References:

Karmańska, A. (2023). Coding skills in the automation of accounting processes. Folia Oeconomica Stetinensia, 23(1), 89–106. https://doi.org/10.2478/foli-2023-0006

Green, K., & Littlejohn, A. (2024). A framework for integrating Python programming into the accounting curricula. Advances in Accounting Education, 25(1), 1–15. https://doi.org/10.1108/s1085-462220240000028002