I am assuming that you are already doing master's in commerce. If you are not then don't do it. You can study other computer related degrees like BSC IT, MSC IT, MCA, BE in comp/IT if you want to have career in computer softwares.
In case you are already doing master's in commerce then you still can get jobs in software companies as every company requires people with auditing or other commerce related background. You can apply to commerce related areas in software companies but those jobs will be much less than software development jobs since its a software company.