This paper analyses whether using analogies to integrate knowledge from other scientific areas increases the level of accounting knowledge. We defined two sets of analogies, one between the physical states of water and the economic and cash flows, and another between the concepts of stock, flow and feedback that were taken from the System Dynamics…

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors…

Appraising firm performance is an important aspect of the strategic management process. Unfortunately, many students in strategic management courses do not have adequate financial analysis skills to do this task. This deficiency affects their ability to learn and perform the full scope of the strategic management process. This article presents an…

Emergency remote teaching (ERT) through online learning was adopted by the higher education system worldwide to provide students with ongoing education during the COVID-19 pandemic. This paper explores students' perceptions of the functioning of online classes during the ERT period and how these perceptions influenced their accounting…

There is a significant body of evidence indicating that accounting undergraduate students adopt an instrumentalist approach to learning. This paper describes an instructional project that develops an activity designed to encourage these skills on a final year management accounting course. The activity uses communicative learning pedagogies,…

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in…

The study explored the application of closed-book, open-book and cheat-sheet exams in an undergraduate cost and management accounting course at a university in Ghana. 198 students participated in an exploratory study examining how the different exam types impact on exam scores, pre-exam anxiety and knowledge retention. The study improves on the…

This article presents the experiential, cross-curricular Gleam Lighting case exercise, which helps graduate students develop the knowledge, skills, and abilities (KSAs) needed to effectively work in a cross-functional team. In the exercise, students from two separate graduate accounting and human resource courses work together as a…

Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting…

We begin with the argument that if universities are to form and educate future business leaders with a disciplined sensitivity to those who suffer from both material and spiritual poverty, they will be most successful when they draw upon a mission that has a deeper root system than generic values or instrumental rationality. Recognizing that…

Currently, cross-cutting subjects are promoted in the engineering curriculum to give added value to their graduates and to meet the new demands of the labor market. The main objective of the research work was to know the opinions of the engineering students about the level of contribution of the administrative-economic subjects in their academic…

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…

Recognising implicit employability attributes within discipline-specific program modules is a critical part of the process of developing new employability modules in the management sciences curricula. The notion of graduate employability has gained acceptance in the higher education sector across the world and furthermore higher education and…

Adopting a broad definition that distinguishes behavioral ethics as science and behavioral ethics in practice, we describe how service learning can be a meaningful component of a four-credit, one-quarter graduate business ethics course by blending both normative/prescriptive and behavioral/descriptive ethics. We provide a conceptual and…