This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial…

The Region 14 Comprehensive Center (R14CC) is one of 20 technical assistance centers supported under the U.S. Department of Education's Comprehensive Centers program from 2019 to 2024. The center works to drive educational change in Arkansas, Louisiana, and Texas so that every student has the opportunity to thrive. Collaborative, customized,…

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one…

Many successful non-financial managers aspire to contribute at the larger table of management decision making. To do so necessitates broadening their skills to include financial acumen. For non-financial managers, learning new financial constructs can be daunting, and knowing when to use which tool is challenging. We describe a…

In her 2011 article "Towards a 'scholarship of teaching and learning': The individual and the communal journey," Ursula Lucas calls for more critical reflection on individual teaching experiences and encourages sharing such experiences with the wider academy. In this spirit Gary Entwistle reflects upon his experiences teaching financial…

The General Manager, Steve Gunderson, is currently charged with leading the decision on whether to outsource the payroll function of the USMCo (UltraSonic Machining Co) organization or to purchase a system and hire a full-time, experienced payroll staff member to manage the details of payroll for the company. There are differing opinions of…

In the article the avatar-based learning and teaching (A-BL&T) as a concept of control and managing knowledge in modern socio-economic conditions is proposed to use for assessment a university's economic efficiency. It is shown that all elements, methods and techniques (tools) do not operate in isolation, but rather are interrelated,…

Many students ignore or underappreciate the important role that financial and accounting considerations have on the formulation and implementation of realistic and ultimately effective strategies. This article describes an exercise that helps build the ability to integrate strategic thinking with financial analysis. Its purpose is to help students…

The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of…

In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and…

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

The leadership role of the school business official has changed during the past two centuries. Initially, a lay board oversaw the area of school business. That responsibility then moved to selectmen of the town and later to a committee of men. In 1910, the role of school business official was formalized with the establishment of the National…

Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available,…

Enterprise systems provide companies with centralized data management, business process support and integrated data flow between functional areas. Thanks to academic alliances offered by companies such as SAP, Oracle, Microsoft and others, universities can also take advantage of the integrated features of enterprise system to give business…