Computer-based instruction in accounting education

Alan Sangster*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

30 Citations (Scopus)


The recent introduction of four computer-based instruction packages for accounting may offer an alternative to existing teaching methods, thereby providing staff with more time to undertake their other duties. This paper assesses the background to the use of packages of this type, and proposes a six-stage cycle to be followed if they are to be successfully integrated into accounting courses. A report is then given of a study into the use of nine modules from one of the packages (the PEER Statements of Standard Accounting Practice course) by a class of second-year accounting students. It finds that the modules have limited value as an additional resource, but that supplantive use (i.e. lecturer substitution) may be a practical alternative to conventional teaching; that students like the approach and wish to see it used in other areas; and that low computer literacy is no barrier to use.

Original languageEnglish
Pages (from-to)13-32
Number of pages20
JournalAccounting Education
Issue number1
Publication statusPublished - 1 Mar 1992


  • IT integration
  • six-stage IT integration cycle
  • student attitudes
  • supplantive computer-based instruction
  • supportive computer-based instruction


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