tell me how accounting cannot be done by a computer program.
Accounting isn't about the math. The math is the easy part.
The CPA exam doesn't test mathematics. It tests one's ability to apply the 1000's of GAAP, AICPA, PCOAB, SEC and IRS regulations to different business transactions or even individuals.
A computer wouldn't be able to pick up Enron fraud or World com's fraud. A computer wouldn't be able to tell if a Parent company has significant influence over a subsidiary even if it doesn't have the right stock ownership. A computer can't tell if a company is recognizing transactions that it's not supposed to.
Computers are tools. They can't make judgments. They can't apply experience and knowledge to transactions. A computer can't game a system to save a corporation or individual from paying too much in taxes.
Maybe that computer that won jeopardy could be an accountant maybe, that's basically what accounting is... Memorizing rules...like a trivia contestant.