Benefits of using convertible tablet PCs for tax instruction.

• Author: Nellen, Annette

A major issue in tax education, for both instructors and students, is how to deal with the challenges and innovations of teaching and learning tax--in particular, those involving technology This column looks at the benefits of using a convertible tablet PC to teach tax concepts, whether in academia, inhouse training, or continuing education. A convertible tablet PC not only makes the instructor's job easier, but it can also improve the activelearning experience of students. In addition, a convertible tablet PC may make in-house training more economical and feasible even for small CPA firms that use their own in-house experts.

Cotwertibe Tablet PCs and Related Software

A convertible tablet PC is both a fully functional laptop computer and a sophisticated tablet device. An example is the Fujitsu Lifebook T902 Tablet PC. When a convertible tablet PC is opened as a laptop, the user can access the in-ternet or use any software loaded onto it. By pivoting the screen 180 degrees and laying it flat, one can use the device and others like it, as a tablet computer, since the screen has both stylus and touch capabilities.

A software program makes using the touchscreen and pen input features of the tablet straightforward and efficient. With such software, virtually any file type (including Microsoft Word, PowerPoint, and Excel) may be converted to annotation (writable) capabilities. Multiple PDF files can be opened in separate windows. Annotated files may then be saved for later use. The annotations may be subsequently erased or permanently incorporated into the PDF file. For example, PowerPoint slides, the Internal Revenue Code, recent cases and rulings, and blank pages can all be opened for reference or annotation as needed. This capability allows the instructor to open and organize all files prior to class in his or her office, if so desired.

Additional software, e.g., Camtasia, may be used to record both the audio and visual components of the delivery, including all the screen activity of the computer, in sync with the classroom lecture and discussion. This allows the presentation to be available as a self-study course or as review material for students who attended the class. The presentation can also be prerecorded and made available for professional staff on a self-study basis.

A legitimate question is why a convertible tablet PC is superior to other, more traditional delivery methods such as a whiteboard, easel pads, etc. This column identifies six dimensions on which to compare the tablet with other teaching tools.

Six Dimensions on Which to Evaluate the Tablet

Face-to-face exchanges: For effective teaching, the classroom must permit students to be involved in the experiential teaching process. This suggests that the classroom environment should improve communication and support two-way interactions, with no visual obstructions between students and the instructor. Projecting the presentation materials on a screen behind the instructor, for example, does not detract from the face-to-face classroom experience. However, when writing on a whiteboard, the instructor turns away from the students. Thus, if an instructor uses a whiteboard...