28. Tax Software
versus Paper Return: The Effect of Computer Attitudes on Mental Effort,
Self-Efficacy, Attributions, and Learning
Presenter: Rebekah A. Sheely, Emporia State University
Description: A debate exists
within the tax area regarding the role of tax-return preparation in the
learning process. Many instructors do not require students to prepare any type
of tax return, while others believe that not only should tax prep be part of
the learning process, but also that the tax returns should be prepared
manually. Do students exert more mental effort when preparing paper returns
and, if so, is this reflected in their learning? Students in the first tax
course were randomly assigned to prepare either a paper 1040 tax return or to
use tax software to prepare the 1040. Attitudes, attributions, and perceptions
were measured using questionnaires. This poster session will address the
following questions:
Which medium (paper or software) did
students feel most capable of using effectively? Did students attribute the
successful preparation of software-generated returns to external causes (ease
of using software for tax prep/ease of the particular return) or to internal
causes (intelligence/effort)? What about for inaccurate return preparation? And
what about success and failure with paper returns? Which students (paper or
software) exerted more mental effort? Which students acquired more factual
knowledge? Which students were able to make better inferences after the fact?
