Research on Computing in Accounting Education: Opportunities and Impediments.

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]