A good accountant is hard to find. Some companies are avoiding the search by replacing human bean counters with computer software. The increasing use of software is also changing how students and schools are approaching accounting education, according to Cathy Shakespeare, faculty director for the masters of accounting program at U-M. She said basic bookkeeping skills are becoming less valuable as more companies use software and data analysis to boost their profits and reduce expenses. “We’re more interested in providing our students skills to consume the information, rather than produce it,” she said.