From Luca Paciolo Abaco Era to modern ERP, accounting teachings methods are not really changed at all. In fact, students have to learn a group of Accounting rules which are not always organized in systematic way. The aim of the paper is to show the main technical characteristics and the impact on Students' performances of an expert system, programmed by the author in Visual Lansa, for formalizing and supporting Financial Accounting learning process. The expert system "Scacco" simulates, step by step, the systematic logic process every student 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-back mechanism. The Scacco software has just been tested in the Financial Accounting course of the University of Salerno. The software has led to a remarkable improvement in students' performance.
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