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The authors call for research on the effects of computing in accounting education while differences between computer use and non.use might still be detectable. Without research, accounting educators will not know the extent of learning effects associated with computer use or whether they are integrating computing into curricula in ways that maximize learning. This article surveys learning theories and concepts relevant to research on computing in accounting education and discusses five categories of attributes for measurement: performance, attitude, relevance to accounting practice, resource use, and time spent. Impediments to research are presented along with approaches for mitigating them. [ABSTRACT FROM AUTHOR]

This study Investigated the role of language as an attention-directing device in improving student writing quality in an accounting systems course. Language analysis is the application of rules governing the syntax, or structure, of writing; it does not Include understanding of meaning or the use of literary license. Computer programs that perform language analysis compute readability Indices for the writing as a whole and create marked copy identifying potentially Improvable structures, such as a preponderance of passive-voice verbs. Although they do not Indicate specifically how to revise the marked structures to Improve the writing, language analyzers simplify the writer's editing tasks by calling attention to sentence structures violating syntactical rules or stylistic guidelines. In this experiment, students using a computer-implemented writIng aid for language analysis scored better on two different written assignments than students not using the aid. The assignments were (1) documentation for beginning users of a microcomputer spreadsheet program and (2) a memorandum recommending a computer hardware upgrade plan for a growing company. The results were adjusted for (1) number of hours each student worked on the assignments, (2) student scores on a preliminary diagnostic test, (3) student grade-point averages, (4) student academic standing in course credit hours, and (5) student gender. The finding of improved performance with the automated aid suggests that use of writing aids for language analysis has potential for improving accountants' written communication. [ABSTRACT FROM AUTHOR]