Accounting information systems and learning theory: an integrated approach to teaching

A background to the adoption of computing in accounting education is discussed. There has been considerable pressure by the accounting profession for information technology to be taught in tertiary accounting courses. While accommodating these expectations, accounting academics have been concerned that such teaching should focus on conceptual understanding, rather than training. Research on effectiveness of computers and the learning of accounting concepts has been considered and found to be inconclusive and conflicting. It has been argued that an understanding of learning theory is necessary to enhance the effectiveness of teaching computerized accounting. An approach to teaching computerized accounting information systems and integrating learning theories is presented via a practical example: the objectives of teaching computerized accounting and reasons for adopting the SYBIZ Rev L software package are presented. The chosen approach in developing the teaching and learning material is outlined and linked to learning theory. It is argued that computers in accounting education should not merely be treated as a fait accompli, but be recognized as a part of a process which we should understand and influence. Research needs to continue on a number of methodological fronts. Suggestions are given for more specific empirical research, as well as suggestions on how to incorporate the findings of other related disciplines.