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. Many accounting educators believe that creatively redesigning the introductory management accounting course may help to reverse recent declines in accounting enrollments. Building upon a recently proposed management accounting education framework and several existing serial case pedagogies, 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.

Main Author:	Barsky, Noah
Other Authors:	Catanach, Anthony
Language:	English
Published:	2002
Online Access:	http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:175300