Recent Developments in Computer Usage in the Teaching of Tax Courses: Report of the 1984-85 American Taxation Association Computer Usage Committee.
报告了美国税务协会会员调查中关于将计算机融入税务课程的经验,指出计算机引入的两大优势是跟上税务实践发展和提高学生理解力,并提供了成本最小化的建议。
Abstract This report summarizes the experiences of respondents to an American Taxation Association membership survey on integrating computers into tax courses. Two principal advantages of introducing computers are identified: (1) to keep pace with developments in tax practice, and (2) to develop a tool for increasing student comprehension. Costs of introducing computers are identified and suggestions are provided for cost minimization.