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Computer-based instruction in accounting education
Authors:Alan Sangster
Affiliation:University of Aberden , Scotland
Abstract:The recent introduction of four computer-based instruction packages for accounting may offer an alternative to existing teaching methods, thereby providing staff with more time to undertake their other duties. This paper assesses the background to the use of packages of this type, and proposes a six-stage cycle to be followed if they are to be successfully integrated into accounting course. A report is then given of a study into the use of nine modules from one of the packages (the PEER Statements of Standard Accounting Practice course) by a class of second-year accounting students. It finds that the modules have limited value as an additional resource, but that supplantive use (i.e.lecturer substitution) may be a practical alternative to conventional teaching; that students like the approach and wish to see it used in other areas; and that low computer literacy is no barrier to use.
Keywords:IT integration  supplanative computer-based instruction  supportive computer-based instruction  six-stage IT integration cycle  student attitudes
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