Dell, the world’s second-biggest personal computer maker, announced Tuesday that it would replace its chief financial officer at the end of the year.

The announcement comes as Dell continues to grapple with accounting problems that have led it to delay filing its quarterly results with US regulators.

Dell said James Schneider, a 10-year company veteran, would be replaced by Donald Carty, the former chairman and chief executive of AMR, the parent company of American Airlines, and a long-serving member of the Dell board.

“Don has had a long association with the company and we are delighted that he is joining the senior management team,” said Michael Dell, Dell’s founder and chairman.

Kevin Rollins, chief excecutive, said Mr Carty’s management experience and strong understanding of the company made him an “ideal candidate”.

Dell said Mr Schneider, a former accountant who joined Dell in 1996 from MCI, where he served as senior vice-president of finance, would remain with the company until Febuary to help Mr Carty make the transition to his new role.

Mr Carty, who has been a member of Dell’s board since 1992 and serves on the board’s audit committee, will also assume the role of vice-chairman.

Dell’s accounting problems have added to pressure caused by pricing mistakes, an erosion in cost advantage and a resurgence at Hewlett-Packard, Dell’s main rival that had left the computer maker licking its wounds for much of the year.

Dell has provided little information about the nature of the accounting problems, saying only that the Securities and Exchange Commission and the US attorney in the southern district of New York had launched probes of “certain accounting and financial reporting matters”.

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