Applying Software Design Principles to Accounting Software:A Direct Manipulation Approach
Robert M. Brown and Bernadette Ruf
paper lays a foundation for investigating the benefits of incorporating
computers into the accounting classroom. The authors believe that the
greatest benefits from bringing the computer into the accounting classroom
can be achieved by relying on and building upon cognitive research findings.
This research indicates that we should select computer software which
uses interfaces that employ the concept of direct manipulation. Direct
manipulation minimizes the amount of cognitive processing required to
operate a system, enabling students to focus on accounting and not on
the computer. The accounting software, NewViews, is employed to illustrate
direct manipulation in an accounting context.