Cyber Times International Journal of Technology & Management

Testing is an integral activity in the software development process. The purpose of software testing is to ensure that the software meets all its specifications and functions according to the expectations of the customers. Testing of application software is heavily dependent upon the domain to which the software applies. Testing of accounting software requires deep understanding of accounting processes because the accounting industry operates in a dynamic and complex environment in which day to- day operations are driven by high volume events conducted in real time. The objective of the paper is to compare the software testing practices of various CMM (Capability Maturity Model) level companies developing accounting software.