Abstract This paper attempts to show that the use of electronic spreadsheet software (ESS) in teaching managerial (cost) accounting can accomplish two objectives. First, students' learning can take place more effectively since ESS requires students to think analytically. The construction of accounting procedures in ESS and simulation through the constructed procedures in ESS make it mandatory that students understand the logical relationships underlying accounting procedures. ESS makes simulation easy to understand as well as to apply. Second, accounting schools can produce more marketable graduates. If accounting schools are responsible for preparing students to enter the accounting profession, then they can no longer teach students using only traditional manual accounting procedures. The second objective is a logical consequence of the first objective.
Frederick H. Wu (Sun,) studied this question.
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