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

Integration of a Computer Application in a First Year Accounting Curriculum: An Evaluation of Student Attitudes

“…They called for empirical research to examine the integration process using learning theory. Whilst the argument for an underpinning theoretical model is considered in this study the application of learning styles evaluation as suggested by Bromson et al (1994) was considered to be unnecessary for two reasons. Firstly, the testing of every student in each semester would be time consuming and less likely to provide a consistent approach for teaching since the curriculum would have to be designed with such a high level of flexibility to accommodate the different learning styles.…”

“…The conceptual framework proposed in this study was further influenced by the theoretical constructs raised by Bromson et al (1994), Hampton (1990), Wheeler (1987, and Helmi (1986). This development process is congruent with the curriculum model proposed by Wheeler (1967), which emphasised the cyclical nature of the curriculum process and the interdependent nature of the curriculum elements.…”

“…Hampton (1990) emphasised the use of computer technology, in the accounting curriculum, to disseminate knowledge; generate knowledge; and to manage information. Bromson, Kaidonis and Poh (1994) argued for a holistic approach in which teaching and learning should be linked to learning theory. They called for empirical research to examine the integration process using learning theory.…”

“…A primary concern (Armitage & Boritz 1986) is that the software should be relevant to the curriculum (ie topics being taught). Drawing on the work of Armitage and Boritz (1986) and Bromson et al (1994) the design of a curriculum should take into consideration: (1) the appropriateness of the software; (2) the means for teaching the software relevant to the accounting techniques; (3) the means to encourage students to build on their learning experience. Helmi (1986) suggested that attention should be given to the importance of the issues form, content and substance when examining the level of integration of computer technology in the accounting education process.…”

“…Prior research has suggested that the adoption of computer technology into the accounting curriculum has suffered from a lack of attention to; pedagogical issues (Bromson, Kaidonis & Poh 1994); overall integration (Steward & Flanagan 1985); and the comprehension of underlying accounting concepts (Kent & Linnegar 1988). The purpose of this study is to report on a process of developing a first year university level curriculum which addresses the three aspects that appear to have been neglected in the literature.…”