A Spreadsheet Solution to Black Box Accounting

In this research, we look at the problem of tax accounting, fraught with countless rules, but simplified by powerful software solutions. As a pedagogical problem, questions arise as to the most effective means for teaching the tax accounting student. We develop the position that the technology solution lies not in the use of tax software but more so in the use of spreadsheet software. Fitting to a constructivist perspective on learning, spreadsheets allow for the assimilation of building blocks of information that provide a basis for constructing knowledge of a concept.