Training in computer use.

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 difficult tasks. This level of training should be done in conjunction with on-the-job training. The most effective way to assist the new user is for an experienced user to act as a source of information and experience. Some users will require more time to master the tools than others. In general, the more involved the learner is, the more he learns. Monitoring the users and providing performance feedback are necessary to ensure that all users become productive. Once basic skills are mastered, new software applications should be introduced to challenge users and enhance their productivity.

Training may be self-study, using the tutorial that comes with the software package, or led by an instructor at the firm or at an off-site location. The instructor may be a member of the firm already proficient in the use of the software, a trainer from the vendor, or a trainer from a company specializing in computer-related training. Determining who should do the training is a key decision. The best choice is someone well-versed in the software as well as how it fits within the firm.

The training itself may be low-tech (following instructions in a manual) or high-tech (interactive video with a computer touch screen and audio voice-over). The cost of investing in high-tech training must be weighed against the benefits this technology provides to the learner.

Current technology

Windows: More and more software applications are being written using Microsoft's Windows environment. For example, CCH Pro-Fx and Turbox tax preparation products have Windows versions. The Windows graphical interface and its repetitive control fcatures make these programs easier to learn--and use--than applications written in a DOS environment. Resistance to changing from the tried and true DOS programs will erode oncc partners appreciate the new, more "user-friendly" technology that Windows brings.

CD-ROM: Research tcchniques are being challenged by the use of CD-ROM driven software. Electronic research uses different logic techniques than those employcd in traditional research methodology.

Savings from CD media can produce out-of-pocket cost advantages. For example, a 40-pcrson professional staff spending $11,500 in print media for its tax practice could save approximately $5,000 and office space by converting much of the library to CD-ROM publications. Better yet, the clerical time to update the paper publications is eliminated, as is the fear of missing information because of delayed filing.

Without proper training in electronic search techniques, howevcr, the savings can evaporate as the user can get lost in the sea of information available. Not knowing how to pinpoint the results of rcsearch to pertinent documents can frustrate the user and lead to unproductive results.

Multimedia: Computer-based training is relying morc heavily on multimedia techniques to enhance learning. Multimedia encompasses graphics, audio, text, animation and video into a single presentation. A key characteristic is that it allows a program to vary depending on the user's response: the program evaluatcs the response and moves in the direction prompted by the user's action. For example, in SimHealth, a simulation of the current health care reform dilemma, a national health program can be developed based on the user's assumptions and choiccs. The task at hand is to keep a mythical town solvent, end up with a healthy population and stay elected.

Applying this technology to tax training is a natural progression. Transaction-based cases can be developed that guide the user toward a specific result. Even if the user ends up losing money for the client, he wins by learning from his mistakes.

Multimedia is not cheap. To develop a program, in addition to having the necessary hardware configuration, a multimedia development program must bc purchascd (approximately $5,000). Traditional publishers are rapidly developing multimedia products. As more programs come on-stream, firms will be able to purchase training aids in that form without the large outlay for developing their own programs.

Conclusion

To make the most efficient use of computer tcchnology, partners, professional staff and support personnel must have the skills necessary to copc with and apply such technology. Proper attention to the training process will rcward firms with increased productivity, bctter results and greater efficiency in the dclivery of services to clients.