'n Ondersoek na die gebruiksmoontlikhede van die rekenaar in rekeningkunde as skoolvak

Abstract

This study was undertaken to investigate the possibilities of using the computer in teaching Accounting as a school subject. For the purpose of this study three possible uses were identified, viz. computer assisted teaching and learning, computer managed teaching and practice-orientated teaching. In this study the meaning of the term computer was restricted to a microcomputer system. The method of the investigation applied was one of literature study supplemented by informal talks, as well as correspondence with a few colleagues in the USA. From the investigation it became evident that, as far as the subject Accounting is concerned, there are sufficient opportunities to incorporate the computer in the three areas that were identified. Especially as far as practice-orientated teaching is concerned, the field seem to be wide open since very little attention has been given to this aspect in the RSA. The possible use of the computer is hampered mainly by two factors, viz. the high costs involved in purchasing the hardware on the one hand, and the lack of adequate programs of a good quality on the other. It was also found that the syllabuses for Accounting do not yet provide for the use of microcomputer technology in Accounting. Therefore the subject teacher is dependent on himself for incorporating this new development into his teaching of the subject. The teacher of Accounting should also acquaint himself with the criteria for evaluating programs so that he can use programs critically. The conclusion which is reached is that the time is ripe to use the computer in the subject Accounting. In view of developments in the business world especially, practice-orientated teaching should receive serious attention. Everyone concerned with the subject, viz. teachers, planners, researchers, compilers of syllabuses, publishers of textbooks as well as the private sector should work together to do justice to this matter.