The Accounting Review Vol. 54 No. 3 1979
Computer Extended Reciprocal Allocation Methods.
Abstract
The learning objectives and the major features of a computer extended instructional system called CAL are described in this paper. The system consists of an interactive program, instructions, and several exercises. The overall objective of CAL is to improve the transfer of learning from the classroom to the practice of accounting without significantly increasing the homework burden of students. The subject matter to be learned is the reciprocal allocation model used in managerial and financial accounting to determine the costs or earnings of reciprocally related entities. CAL contributes to increased learning transfer by making it possible to put more emphasis on problem formulation and solution interpretation and less on solution computation. With CAL one can formulate and solve a variety of problems in a short time. Experience indicates that testing, course planning and faculty-student interactions will change if an interactive system such as CAL is implemented in accounting courses.
- DOI
- 10.2308/tar-4496486
- Volume
- 54
- Issue
- 3
- Pages
- 595-603
- Language
- en
- Sources
- openalex crossref