Computer-Assisted Professional Competence

A computerized teaching method has been developed into a useful approach to developing professional competence in accounting majors and in the continuing education of professionals in the field. Computer-assisted tutorials were developed to enable students to test their comprehension of the text material and to reinforce their understanding of the assignments. These tutorials primarily consist of multiple choice and true-false questions, and students who use them do much better on their examinations. They also provide the student with some exposure to personal computers. Computer-assisted tutorials keyed to textbooks could help reinforce the subject matter, and the AICPA could develop tutorials using revised questions from past examinations, to help examinees prepare. This approach also would be applicable in continuing education programs in any professional accounting firm where the subject matter is specific and not easy to comprehend.