Switching it up Online: Switcher as a Vehicle for Visual Transactions

Document Type


Publication Title

Journal of Online Education

Publication Date



School of Communication


According to Holcomb and Michaelsen (1996), the goal of education technology (ET) in any discipline is to improve education. In taxation, educational technology can be useful in creating a visualization of the transaction allowing students a better understanding of the tax consequences for all parties involved. Students need a visual picture of what they are studying (Holcomb & Michaelsen, 1996) and that is even more important for the 21st century learner. This essay will diagnose an educational problem specific to taxation courses offered via a distance learning format, determine a solution, and discuss how an innovative educational technology can solve the problem.