Published Online:January 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP140126
DOI:10.71329/IUPJARAP/2026.25.1.301-316
Author Name:Yunita Anwar and Martin Mulyadi
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:301-316
The paper explores how Microsoft Excel-based instructions can enhance learning in undergraduate accounting through Active Learning Theory and Cognitive Load Theory. Studies on technology-enhanced accounting instruction underscore spreadsheets’ utility, yet few examine their theoretical underpinnings. A conceptual approach with classroom examples drawn from Principles of Managerial Accounting and Intermediate Accounting courses was adopted. The finding shows that students were more involved, solved problems in real-time, and had less superfluous work. Well-scaffolded Excel projects enhanced professional skills and conceptual clarity. Including Excel promotes work preparedness, better retention, and practical learning. These results provide both a strong theoretical underpinning and practical guidance for including spreadsheets in accounting courses.
In fields such as accounting, where data analysis and decision-making are vital, instructors seeking more participatory, skill-oriented teaching strategies have been motivated by the expanding relevance of information technology in higher education. Conventional lecture styles, which can include static presentations and little hands-on involvement, could leave students unprepared for the reality of a career requiring fast familiarity with spreadsheet tools and analytical thinking.