From Luca Paciolo Abaco Era to modern ERP, accounting teachings methods are not reallychanged at all. In fact, students have to learn a group of Accounting rules which are not alwaysorganized in systematic way.The aim of the paper is to show the main technical characteristics and the impact onstudents’ performances of an expert system, programmed by the author in Visual Lansa, forformalizing and supporting Financial Accounting learning process.The expert system “Scacco?” simulates, step by step, the systematic logic process everystudent has to follow in order to solve:1) bookkeeping and accounting system problems;2) annual report (balance sheets and income statement) “building” problems.From the System Dynamics point of view, Scacco is a systematic model which, on one hand,represents firm operations and, on the other hand, is based on “try and correct” feed-backmechanism.The Scacco ? software has just been tested in the Financial Accounting course of theUniversity of Salerno. The software has led to a remarkable improvement in students’performance.
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