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March 18, 2026The Accounting Review

Using Computerized Budget Simulation Models As a Teaching Device.

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Authors

JSJ. Timothy SaleUniversity of Cincinnati

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Implication

The article reveals how computerized budget simulation models enhance budgeting education, suggesting effective teaching methods.

Key Points

  • The aim is to explore the impact of computerized budget simulation models on accounting education.
  • Introduction of computerized budget simulation model FIMOF
  • Simulation of the budgeting process under various conditions
  • Analysis of interrelationships among budgeting variables
  • Students gained insights into comprehensive budgeting
  • Enhanced understanding of decision variables in budgeting
  • Demonstrated the effectiveness of computer simulation in profit planning

Cite This Study

J. Timothy Sale (1972) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4956https://doi.org/10.2308/tar-4490766
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A ROLE OF COMPUTER SIMULATION IN ACCOUNTING EDUCATION.1962 · 1 citations
  2. 2Computer Simulation in Financial Accounting.1973
  3. 3A Class Project for Risk Analysis in Capital Budgeting.1974
  4. 4Multiple Objective Budgeting Models: A Simulation.1978
  5. 5Dedicated Microcomputer Software for the Enrichment of Cost and Managerial Accounting Education.1987