• by Sarah Mahoney  @mahoney_sarah, August 1, 2011

In yet another survey predicting tepid back-to-school spending, Accenture says more parents are positively dreading the annual ritual this year, and predicts that the electronics category may be hardest hit.

Only 25% of parents in its survey say they plan to purchase computers, cell phones and other electronic items for kids this year, down from 36% last year. And only 18% plan to shop at electronics stores, such as Best Buy, a big drop from 24% in 2010.

"The consumer has spoken and reports that they 'dread' these back-to-school shopping trips," writes Janet Hoffman, managing director of Accenture's Retail practice, in its report. "Parents will be spending less on themselves to fund these purchases, and they will spend their dollars where they find the right mix of discounts, quality and convenience. Spending will neither be penny-pinching nor excessive, so retailers will need to keep a keen focus on inventory levels and delivering a targeted offer that meets their customers' needs."

This year, 29% say that they "dread" back-to-school shopping, up from 25% last year.