Training and technology.

• Author: Maida, Joseph C.
• Position: Tax professionals - Brief Article

In 1991, the AICPA Tax Division published "Automation of a Tax Practice in the 90s," a section of which covered training. While the effects of technology were addressed in depth, the dramatic effect of the Internet was not mentioned.

The basic principles of training still remain in place. For training to be effective:

* It is necessary to allow the user to become familiar with software and hardware before specific training tasks are undertaken.

* A competent mentoring (teaching) system must be in place, to provide assistance to those trying to learn.

* There needs to be a sufficient amount of on-the-job training to take place to reinforce the formal training experience.

As technology advances, the training methods will change. There will be less emphasis on existing formal training techniques (i.e., group classrooms, print manuals and outside training programs). Replacing these techniques will be on-line tax training through the Internet and Intranet, supplemented with interactive training that makes use of multi-media training manuals. These new methods of training will have a profound effect on how tax practitioners learn.

Look for the following areas to play a key role in how training will be delivered in the future.

Technology Skills

Along with competence in technical tax knowledge, there will be a need for greater understanding of the technology tools that will be available. Knowledge of the computer hardware and software in and of itself will have to be instilled in the user. For example, search techniques will have to be honed as databases of information grow and research is conducted online. Attention to training techniques will need to be addressed as the rate of technology absorption increases in organizations. The ability to implement new technologies will challenge organizations to find ways to help them master the skills of the tools they have under their control.

Interactive Learning

Users demand higher levels of interaction and stimulation. Static course content will be rejected for a more interactive approach to a given subject matter. A good example was an overview of the Taxpayer Relief Act of 1997, appearing on the Wall Street Journal Interactive Website. The content of some of the most important provisions of the new law was addressed and reinforced with a series of quizzes on the areas covered. In one practice group it was possible to use the content to provide a good basic foundation of some key points in the new law...