Abstract The article focuses on the use of computer as a teaching tool in accounting. Using the computer as a problem-solving, teaching tool benefits the process of learning in a variety of ways. The successful utilization of analytical techniques comes only when one understands the synthesis of the technique. Using the computer as a teaching tool has the potential for reducing computational burdens involved in analysis and thereby increasing the range of approaches that may be made to a problem. As a result, the student is able to spend more time on substantial issues and less on the detail work involved in many cases. It is then possible for a better understanding of the analytical and theoretical aspects of the problem. Essentially, the computer in its role as a teacher creates and controls an environment in which two kinds of learning may occur. At an early level in their college program, accounting students should complete coursework in basic computer programming. There should be coverage of the capabilities and limitations of electronic data processing systems.
James B. Edwards (Mon,) studied this question.