ABSTRACT:

This 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.