Abstract:
The purpose of this study was to survey students regarding which method of instruction was most beneficial for students enrolled in college accounting courses. Did students who received traditional accounting instruction in high school perceive they were better prepared for college level basic accounting courses than students who received integrated computerized accounting instruction in high school?
Summary
A questionnaire was administered to students in accounting classes at a state supported midwestern university and students at a state supported urban midwestern university. Data from the questionnaire was collected and analyzed. Conclusions were drawn from the data and recommendations were made.
Conclusions
1. The majority of students receiving manual accounting principles instruction only at the high school level felt they were somewhat prepared to take college level accounting classes.
2. Students receiving manual accounting principles along with integrated computerized accounting instruction at the high school level felt they were very well prepared to take college level accounting classes.
3. Students who received instruction in varying accounting software packages (Le., Peachtree, Quicken) felt they had no advantage when taking college level accounting classes.
Recommendations
1. Business education teachers should utilize a combination of manual and integrated computerized accounting instruction at the high school level.
2. Business education teachers should continue to emphasize manual accounting principles in order to prepare students well for manual accounting theory at the college level.
3. Computerized accounting instruction using commercial software or spreadsheet software at the high school level does not need to be taught in order for students to be prepared for beginning accounting courses at the college level.
4. A future study should be conducted to determine the trends in accounting theory teaching methodologies and in the application of computerized accounting instruction.
