A web-based virtual lab for accounting skills practice

With the advances in internet technology, the educational instruction mode has greatly been improved, which is beneficial to accounting education. Practical accounting skill is difficult to learn in the classroom with traditional forms of accounting education. In this paper, the authors described a web-based virtual accounting lab that has been developed to provide simulation in accounting practical skills, reported empirical findings of the application of the lab, evaluated its effectiveness based on questionnaire to students participated in the lab. The study has proved the value of education technology in providing real life experience for accounting students. Further implications and conclusions on technology application in accounting lab were also given. Categories and Subject Descriptors: K. 3.1 [Computer Uses in Education]; J.1 [Administrative Data Processing]; D.4.8 [Performance] General Terms: Management, Performance, Simulation software, Virtual lab.