Algorithm-Based Accounting Education: Opportunities and Risks.

This paper examines whether the use of algorithms in accounting education provides effective professional training for students. Based on empirical research findings, the paper argues that algorithmic methods may be appropriate only for selected topics. The paper identifies the characteristics of such topics and points out that though substantial benefits are associated with proper use of algorithms, accounting instructors should be aware of some significant risks posed by algorithmic approaches. Finally, the paper offers some suggestions to minimize the risks and improve the effectiveness of algorithm-based pedagogies.