Increasing Accounting Majors And Minors In The Introductory Management Accounting Course: A Business Planning Approach.
Introductory management accounting courses traditionally have emphasized cost accounting topics rather than the critical role that information plays in decision-making (IMA, 1999; Böer 2000; Maher 2000). Albrecht and Sack (2000) suggest that creatively redesigning the introductory management accounting course may help to reverse recent declines in accounting enrollments. Building upon Brewer’s (2000) management accounting education framework and Adams et al’s (1999) serial case pedagogy, this paper describes a fundamentally different delivery approach for the introductory management course: the Business Planning Model (BPM). The BPM reengineers the managerial principles course in two ways: (1) by replacing cost accounting course content with strategy and risk topics, and (2) by delivering and reinforcing course content using a semester-long business planning simulation. Students report that the BPM gives them an appreciation for the value of information, improves certain key business skills, and actually increases their interest in accounting as a field of study.
|Main Author:||Barsky, Noah.|
|Other Authors:||Catanach Jr, Anthony.|