Training in computer use.

• Author: Davidson, Howard M.

Who remembers when tax returns were prepared on a typewriter with carbon copies or when tax services were published in a six-volume set? Now, tax returns are prepared on 486-66mg clock speed computers and printed on laser printers, and tax research is done by feeding key words into a CD-ROM driven computer program.

Computers are having a profound impact on all aspects of a tax practice. Every firm, from the large multinational to the sole practitioner, can benefit from their use. However, to fully appreciate computers (and fully benefit from their capabilities), persons at all levels of these practices must become adept at their use. Thus, when new hardware or software is introduced, a general orientation should be given to all personnel, even to those who do not use a computer on a daily basis. With out knowledge of the applications, there may be inappropriate expectations concerning the results that may be derived.

To achieve efficient use of its computers, a firm needs to devote sufficient resources to training. For certain applications it is reasonable to expect to spend up to 50% of the cost of the hardware and software for training and support.

Training

In its 1991 publication, Automation of the Tax Practice of the '90s, the AICPA Tax Division offered guidance on staff training. The ideas espoused then still hold true today. For training to be effective, it should

--allow the user to examine and explore the software and hardware before formal training begins;

--be reinforced by mentors after the learning experience;

--be job and activity specific;

--include on-the-job practice; and

--challenge the user with new software applications.

Training begins from the top. While staff members can learn the technology without full top level support, it is much more efficient and cost effective to have a firm commitment from management that training is of vital importance to the work effort.

Training can range from using the documentation and on-line tutorial provided with the software to working with the software developer to create an application-specific training program. The level of training selected depends on the experience of the user and the complexity of the software and hardware used. In general, customized software applications require more specific training program development.

All levels of training should emphasize application of the features to the tasks at hand, and should provide special tips on using the features for more...