Abstract
ABSTRACTDesirable improvements in college‐level accounting pedagogy are now possible through the use of computer science technology that provides efficient student input using optical scanners or mark‐sense cards and permits information retrieval using direct access storage devices. Optimum application of this technology requires that students receive error analyses capable of increasing their level of retained knowledge and that instructors receive output which identifies student strengths as well as emerging weaknesses. Instructor output should also provide data for statistical evaluation of class sections.We have developed the COMPACT system in attempting to meet these needs. Our article deleneates the minimum computer configuration as well as the one currently in use. We discuss the contents of student and instructor feedback. Through examples we show the role of the input error analysis routines and demonstrate the use and current limitations of these routines in their ability to provide algorithmic error analysis. We then illustrate a heuristic set which, under certain circumstances, is required to analyze multi‐entry transactions occuring as subsets of student problem solution input. We conclude by indicating the probable extentions of our system both in terms of subject matter and computer hardware.
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