Service-Learning in a Managerial Accounting Course: Developing the âSoftâ Skills

Wang Wang

doi:10.3844/ajebasp.2012.5.12

Abstract

Problem statement: This study explores the impact of a service-learning project embedded in a managerial accounting course through the lens of students technical, professional and personal development. Academic institutions and Business Schools in particular, are often criticized for producing graduates who are technically capable but lack the capability for teamwork, effective workplace communication and the ability to react effectively in unstructured and complex situations. Further, the perception of business professionals as being capitalists at the exclusion of community engagement is widespread. The authors propose the Service-Learning methodology be adopted as an effective manner in which to not only develop the communication and relationship skills of accounting students, but also to heighten their awareness and affiliation for community service and professional practice. Approach: The process undertaken to successfully launch a project employing the service-learning platform is explained, with emphasis placed upon overcoming operational barriers. The Students in Free Enterprise (SIFE), a student organization, who served a key role by sourcing entrepreneurs in the early stages of venture start-up, are also discussed. Results: Results of a successful Service-Learning project in a managerial accounting course is examined within the broader context of students developing skills pertaining to professional practice, citizenship, project management and successful business interaction. Critical learning moments, which entailed students gathering data from entrepreneurs for financial forecasting, contributed to the development of soft skills such as enhanced communication with teammates and clients and the ability to work in an unstructured environment which required confidentiality and client management. Conclusion: This study describes how SL projects integrated into a managerial accounting course addresses some of the graduate competencies required by accounting associations and the broader community, including soft skills, professional practice and citizenship behavior. Suggestions for structuring and managing SL projects in accounting courses may guide faculty in the successful adopting of the methodology.

Highlights

The ongoing societal perception of the propensity for business schools to graduate technically competent professionals who lack a moral compass has instigated a critical review of curriculum and teaching andragogy (Diamond, 2005)
The American Accounting Association has indicated that ethical judgment and reflective practice is required due to the reliance of clients upon the ethical behavior of professionals, such as accountants, in an increasing complex environment (Winston and Bahnaman, 2008; Frank et al, 2010)
A review of SL practice conducted by Beatty (2010) determined that three models, with different assumptions regarding the purpose of SL, are prominent in SL andragogy

Summary

INTRODUCTION

The ongoing societal perception of the propensity for business schools to graduate technically competent professionals who lack a moral compass has instigated a critical review of curriculum and teaching andragogy (Diamond, 2005). Price and Smith (2008) suggest that a Volunteer Income Tax Assistance Program (VITA) based SL program is meaningful for accounting students as they benefit from enhanced practice of online tax submissions, and through the confidence building derived from the certification they receive as Chiang (2008) provides insight into the emerging face of accounting education through his discussion of integrating a SL project into an undergraduate management accounting course His students indicated that while the workload was perceived to be heavy, they appreciated the opportunity to assist a real organization and apply accounting principles. The authors postulated that the teaching strategy would focus upon the development of professional and analytical skills for accounting professionals using the professional SL model and would provide an opportunity for the broader social awareness agenda typical of the civic SL model as defined by (Beatty, 2010)

MATERIALS AND METHODS

RESULTS

Findings

DISCUSSION

CONCLUSION