Abstract This article describes a modification of a computerized teaching method to enhance professional competence of accounting majors in the United States. Students that use tutorials of this type consisting mostly of multiple-choice questions and multiple true-false questions appear to do much better on their examinations than those that have not had this advantage. In addition, the use of the computer-assisted tutorial gives them some experience, albeit limited, in the use of a personal computer. In view of the proposed changes to the American Institute of Certified Public Accountants (AICPA) examination for Certified Public Accountant candidates, it may be a good way for accounting instructors to prepare their accounting students for a completely objective examination. To the extent that textbooks cover the necessary knowledge, skills, and ability required for professional competence, this knowledge may be reinforced by computer-assisted tutorials keyed to each textbook. Similar tutorials could be developed by the AICPA, using suitably revised questions from past examinations, that would help the examinees to study and prepare for any and all parts of the examination. While the main thrust of this article is directed towards developing professional competence in accounting in colleges and universities, it should be recognized that this same approach would be applicable in continuing professional education programs in any professional accounting firm where the subject matter is specific and not easy to comprehend.
Maurice S. Newman (Tue,) studied this question.