Undergraduate tax education in the new millennium: Technical vs. conceptual

Nawawi, Nurul Hidayah Ahamad; Lai, Ming Ling

doi:10.1109/cssr.2010.5773852

Cited by 5 publications

(2 citation statements)

References 4 publications

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“…As far as tax learning is concerned, the work of [47] mentions how tax education faces significant challenges in the 21st century and delivers results to change current educational paradigms, prompting a more effective teaching practice based on conceptual knowledge over technical ability. In [48] it is explained how the subject of taxes is elementary to complement other subjects within accounting programs, and it seeks to find effective teaching methods using computer software, which, although it presents good results, its use is not every day.…”

Section: Related Workmentioning

confidence: 99%

Effective Learning of Tax Regulations using Different Chatbot Techniques

Mellado-Silva¹,

Ugalde²,

Blanco-Lobos³

2020

Adv. sci. technol. eng. syst. j.

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Teaching tax-related regulations have always been a challenge due to the inclusion of external variables that hinder the learning process, such as the high complexity of tax systems and legislation variability. Universities have sought different alternatives to support the teaching process both outside and inside the classroom, ranging from recreational activities to active learning. This article will show the experience resulting from using a chatbot to support learning in accounting students for the teaching of tax regulations related to the Chilean tax system, comparing two types of tools, on the one hand, a free conversation chatbot using natural language processing versus a rule-based chatbot driven by a decision tree. The experimentation process was carried out with 50 higher education students, divided into an experimental group and a control group, in two different courses. The results obtained demonstrated in both cases greater effectiveness of the use of the chatbot in learning the tax matter, both in the free conversation chatbot where the experimental group obtained a 15.7% improvement versus the control group that obtained a 1.05% improvement, as in the chatbot that applied decision tree where the experimental group obtained a 32% improvement versus the control group with 5.2%. Considering the complexity of the content in tax matters and the little innovation in the existing teaching subjects in the area and that the students improve learning using both chatbot tools compared to other learning techniques, is considered a relevant contribution to teaching innovation.

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Section: Related Workmentioning

confidence: 99%

Effective Learning of Tax Regulations using Different Chatbot Techniques

Mellado-Silva¹,

Ugalde²,

Blanco-Lobos³

2020

Adv. sci. technol. eng. syst. j.

View full text Add to dashboard Cite

show abstract

“…The work of [47] mentions how tax education faces significant challenges in the 21st century and delivers results to change current educational paradigms, inciting more effective conceptual knowledge-based teaching practice over technical ability. In [48] it is exposed as the tax matter is elementary to complement other subjects within accounting programs, and it is sought to find effective teaching methods, among which the computational use is presented, which although it presents good results, its implementation for the date.…”

Section: Learning About Tax Mattersmentioning

confidence: 99%