Computer integration into the accounting curriculum: Learning benefits, problems, and guidelines

Abstract

The successes and difficulties reported by accounting educators are used to identify learning benefits and problems associated with computer integration. Many of the learning benefits posited for computer use relate to characteristics inherent in computers. On the other hand, many of the problems created by computer integration generally result from assignments that do not facilitate the learning of accounting. The authors present three guidelines for computer use which rely on learning theory instead of the capabilities of the computer. © 1995.