Journal of International Technology and Information Management

Document Type



Bonner (1999, 2008) prescribes a conceptual framework entitled “Choosing teaching methods based on learning objectives: An integrative framework” to plan and teach accounting. Bonner’s conceptual framework involves a holistic-mapping-process in which an instructor holistically maps a set of accounting learning objectives (ALO), general learning objectives (GLO), necessary conditions (NC), and teaching methods (TM). The scope of this paper is aimed at developing an Excel planning and teaching decision aid (EDA) for Bonner’s holistic-mapping- process. This EDA neither replaces nor supplants the conventional judgment-based planning and teaching process. By presenting and making the EDA available, perhaps accounting information systems researchers will be motivated to independently validate the EDA, to investigate many of the related issues such as comparing the EDA’s efficacy/usefulness to conventional planning and teaching process, and to assess its application to other specializations in accounting, such as managerial accounting or taxation.