本研究以問卷及實驗方式探討以電子試算表輔助合併報表教學對學生學習績效、學生態度及時間耗用之影響。實驗組學生以電子試算表輔助編製三次合併報表課後作業，控制組則以傳統方式進行。

在學習績效方面，共變數分析顯示是否以電子試算表輔助合併報表編製對學生學習績效並無影響；「先前高級會計學學習績效」、「中級會計學學習績效」、「是否容易取得電腦供使用」與「先前是否曾使用電子試算表處理會計問題」等因素為電腦輔助會計教育環境下，影響學生高級會計學學習績效之因素。

在學生態度方面，電子試算表輔助合併報表教學並未影響學生對高級會計學及對電腦之興趣；自行額外以電子試算表輔助合併報表編製之學生歸因於「因應上機考」、「想藉由工作底稿編製學習電子試算表操作」及「因應實務界時勢所趨」，未自行練習編製者主要係因「時間限制」、「覺得以人工演練習題比電腦編製重要」與「當前及未來考試仍以人工考試為主」；學生接受電子試算表輔助合併報表教學後，對電腦輔助會計教育之熱忱雖顯著下降，並認為相關成本高於效益，但仍願意接受相關訓練以因應實務界之挑戰。實驗組受試者認為電子試算表輔助合併報表教學之主要優點為「能同時學習到電腦操作」、「更熟悉會計處理流程」、「降低計算負擔」與「對資料需求及格式印象更深刻」，主要缺點為「耗時甚多」。

在時間耗用方面，電子試算表輔助合併報表教學不但無法加速學生解決會計問題之時間，反而此以傳統方式編製者更慢，且無法減少學生學習與考試準備之時間。

The increasing use of computer and electronic spreadsheet by business and industries makes it important that accounting educators expose their students to the knowledge and skills of accounting and computer together. This exposure may manifest itself through an effect on student learning achievement, attitudes toward accounting, computer and computer aided instruction, and time requirement. This paper reports the result of an experiment and questionnaire survey. Subjects of the experiment group are required to prepare 3 financial statement consolidation homework with electronic spreadsheet, while subjects of the control group are required to finish the same homework manually.

The results from the analysis of covariance suggest that there was no significant difference in learning achievement between students who finished homework with electronic spreadsheet and students who finished homework manually. For the experiment group, students' previous performance in advanced accounting and intermediate accounting, ease of getting computer and previous experience of working on accounting issues with electronic spreadsheet had significant relationship to the achievement of advanced accounting.

However, result from student survey shows that computer aided accounting instruction does not alter students' attitude toward computer and the advanced accounting. Students in the experiment group who used electronic spreadsheet for extra work voluntarily in addition to 3 homework indicated that the major purpose for doing so was to prepare for the examination on computer, to learn computer skill, and to prepare themselves for future accounting practice. Students of the experiment group who did not use electronic spreadsheet for extra learning were due to time constraint mainly. Although students' enthusiasm on computer aided accounting instruction in the experiment group diminished significantly after the experiment, students are still willing to receive applicable training. According to these students, electronic spreadsheet aided advanced accounting instruction can help them learning computer skills, understanding accounting process, removing computational burden and targeting report formats and data requirements, but it adds time constraints.Finally, the study shows that electronic spreadsheet aided advanced accounting instruction can not reduce students' time requirements to finish homework on financial statement consolidation as well as to study and prepare for exams.