Cost Accounting Courses Research Articles

Research on the Optimization Path of Blended Teaching Mode in Cost Accounting Course

With the development of information technology and the change of education concept, blended teaching has become the main mode of teaching. In the cost accounting course, blended teaching mode is also widely used, but it has not reached the ideal state. The purpose of this paper is to discuss the problems and optimization path of blended teaching mode in cost accounting courses. It is of great significance to improve the teaching quality of cost accounting courses and the quality of training accounting talents.

Jobco Digital Module to Improve Student Learning Outcomes

This research aims to develop a product in the form of a digital module with the Canva platform and flipbook maker to improve student learning outcomes in cost accounting courses on the topic of cost of orders. Digital modules make it easy for students to access and increase students' interest in learning. This development research uses the ADDIE research design and development model. The research results found that the feasibility level in terms of media was very good with a score of 94%, while in terms of feasibility the digital module material developed received a score of 95% with very feasible criteria. The effectiveness results show that the digital module is able to improve student learning outcomes on the topic of cost of goods ordered. Educators are required to be creative in developing teaching materials, so digital modules are a form of creativity in teaching materials by presenting audio, visuals, animation and flexibility in use.

Is the Sky the Limit for Menteen Studios?*

ABSTRACTThis case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information, they are less likely to be fixated on data and more likely to think critically about how to structure analyses to address strategic and operational issues being weighed by the studio. In addition, the case requires students to communicate their recommendations and the underlying assumptions effectively. This case is suitable for use in undergraduate and graduate managerial and cost accounting courses, introductory MBA courses in managerial accounting or strategic thinking, or undergraduate or graduate courses that are specific to the entertainment industry.

Segment Reporting and Segment Profitability: A Case Study on General Electric

ABSTRACT This case study uses segment data from General Electric’s SEC filings to provide students in managerial and cost accounting courses the opportunity to see how a variety of classroom topics apply to a real-world company. Students are required to find relevant segment-related data in 10-Ks. By using financial accounting data to make managerial accounting decisions, the case serves as a link between financial and managerial accounting. This case has four independent requirements that focus on a different topic related to segment reporting: (1) segment performance measures, (2) segment profitability, (3) segment decision-making, and (4) segment reporting changes as connected to corporate structure and strategy. In each requirement, students are asked to prepare a memo and supporting analysis based on the relevant segment-related data. The modular nature of the case provides instructors with flexibility for implementation in a variety of managerial and cost accounting courses at the undergraduate and graduate levels. JEL Classifications: M40; M41.

Factors Influencing Student Performance in The Introductory Cost and Management Accounting Course

Factors Influencing Student Performance in The Introductory Cost and Management Accounting Course

Self Regulated Learning Mahasiswa pada Mata Kuliah Akuntansi Manajemen dan Biaya

This research is to see the description of Self regulated learning Students of the Faculty of Islamic Economics and Business UIN Sunan Gunung Djati Bandung in the Management and Cost Accounting courses. The research method used is descriptive qualitative. This study shows that self-regulated learning if it is divided into 3 indicators, namely planning, implementation, and evaluation is good. As many as 61.35% of students have Self regulated learning seen in the questionnaire responses to the choices strongly agree and agree. Meanwhile 38.65% of students have not implemented Self regulated learning in Management and Cost Accounting courses. A total of 67.45% of students do planning (forethought), 62.20% carry out implementation (performance/valitional control), and 48.77% of students evaluate learning in Management and Cost Accounting courses.

Applying Peer Tutor Learning and Interactive Case Methods in Online Learning: Its Effect on Student Activities and Learning Outcomes

<p style="text-align:justify">The purpose of this study was to increase student activity and learning outcomes by applying peer tutor learning methods combined with interactive case methods in online learning mode through Electronic Learning Aid (ELENA) and Zoom meeting. This study was carried out with a classroom action research (CAR) design in three cycles of implementation. This study was carried out in the even semester of 2020/2021 in the Cost Accounting course. Data collection methods used are documentation, observation, and tests. Student learning activities in online learning through ELENA and Zoom meetings have been recorded to show changes and improvements in the quality of student learning activities. The data analysis method used is quantitative descriptive analysis. The application of the peer tutor learning with the interactive case methods has been going well through the Zoom meeting and ELENA and is able to have an impact on student activities and learning outcomes in the Cost Accounting course. The increase in student learning activities can be seen in the increased ability of students to ask questions, provide responses or answers, and express opinions or ideas during lectures. Student learning outcomes also experienced a significant increase, which was 7.5%. Students who act as tutors can carry out their duties well.</p>

Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga

We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.

Materials for Teaching Lean Accounting

Lean production and lean management practices are becoming more widespread, and conventional accounting methods may be incompatible with lean management. Lean accounting methods and performance measures have been developed that support lean management, but these methods receive very little coverage in cost and managerial accounting courses. One reason for the lack of lean accounting coverage is a lack of availability of classroom materials for teaching lean accounting. The Lean Accounting Content Depository hosted by the American Accounting Association has been created to address the lack of lean accounting teaching materials. The material available from the Lean Accounting Content Repository is described. Suggestions for incrementally increasing coverage of lean accounting in cost and managerial courses are presented, and a semester long course devoted entirely to lean accounting is outlined. Selected lean accounting materials suitable for classroom use available from other sources are described.

Research on the Reform of Cost-Accounting Teaching Mode under the Background of Internet-Plus

With the continuous development and promotion of Internet technology, the deep integration of big data, cloud computing, artificial intelligence and education and teaching, the methods of classroom teaching have undergone fundamental changes, from the past single “offline classroom face-to-face instruction” method to the diversified “online and offline time and space unlimited” Internet-plus teaching model.The article aims at the traditional Cost-Accounting course teaching mode, through the aid of Internet technology, adopts the “embedded” diversified teaching mode to bring reforms to the curriculum. Through progressive and hierarchical teaching innovation, comprehensively improve students' practical skills and overall quality. Taking the Cost-Accounting course as an example, how to scientifically use the Internet-plus teaching mode to achieve the course teaching goals requires continuous practice and improvement.

Perancangan Model Pembelajaran Harga Pokok Produksi Berbasis Spreadsheet untuk Meningkatkan Pemahaman Mahasiswa

Cost of Goods Manufacture Calculation is an important comprehension in the Cost Accounting course, which is a scientific discipline that has dimensions not only theoretical but also applied that cannot be separated from technological developments. Computerized practical skills are important for students. This course is not only granted to students of the Faculty of Economics, but also several study programs in other faculties and one of them is the Industrial Engineering study program. Therefore, this spreadsheet-based learning model is designed to provide practical learning process so that the students understanding of the calculation of the cost of goods manufacture can be increase. Using experimental method, the posttest scores achieved by students who received the learning method material using the spreadsheet program was significantly different with students who did not receive the spreadsheet program material. The conclusion is that the learning model using a spreadsheet was able to effectively improve students' understanding of the material for calculating the cost of manufacture.

Research on the practice of in-class ideological and political teaching reform

The essence of in-class ideological and political education is to integrate Chinese traditional culture, socialist core values and Marxism into teaching, and turn the classroom into the main position of imparting knowledge and cultivating morality. Taking the Cost Accounting course in application-oriented undergraduate colleges and universities as an example, this paper analyzes the importance and existing problems of ideological and political education in Cost Accounting, and puts forward some methods to improve ideological and political education, such as changing the original teaching mode and improving teachers' own moral quality, so as to improve students' ideological and moral quality.

GAMBARAN EMOSI MAHASISWA DALAM MERESPON PENGINTEGRASIAN QUIZIZZ DI KELAS AKUNTANSI

The positive impact of integrating educational applications on emotions is not clearly illustrated. Empirical facts only provide a few indications that the integration of educational applications has a positive impact on participation, attention and motivation. Even though these indicators are closely related to students' emotions. Through the integration of Quizizz in learning, this study aims to describe students' emotions in responding to the integration of Quizizz in accounting class. The research was conducted on students in the first semester of the management study program who are registered and taking online lectures in cost accounting courses. The research method used was an experiment using the one-shot case study model. The results showed that students' emotions in responding to the integration of quizzes in the accounting class were described proportionally including positive and negative emotions. Emotional changes occur in three stages, namely, (1) panic, (2) pleasure and (3) boredom. Keywords: Accounting Class, Emotion, Quiziz

SMEs project: a method to encourage interpersonal skills among pre-service accountant

Purpose Accounting Education Change Commission reveals that accounting professionals are required to have interpersonal skills. For this reason, higher education requires the dynamics of learning that can foster critical thinking skills, analysis, communication, negotiation, cooperation and argumentation. Therefore, studies in the field of accounting education have led to a project approach to provide students with complex learning experiences to develop various supporting skills in addition to learning outcomes. Interestingly, the methods have its own dilemma with social loafing in groups. Therefore, a lecturer must be able to match it with an appropriate evaluation instrument. The purpose of this paper is to examine the effect of implementing peer evaluations and project-based learning (SMEs project) on improving the interpersonal skills of accounting students. Design/methodology/approach The population of this research is Accounting students at Medan State University, while the sample is students who are undergoing Cost Accounting courses taken with purposive sampling. The within-sample of field experiment method was conducted in the current study. Furthermore, data analysis was performed using one-way ANOVA analysis assisted by SPSS 19. Findings The results of this study showed that students had an increase in interpersonal skills in their board, and peer-evaluation design resulted in learning satisfaction and fairness in students. Originality/value The results of this study produce practical recommendations for lecturers to innovate their learning activities with actual project design and control group dynamics with accommodative evaluation designs. This study provides new insights in building a comprehensive instructional design, so it can strengthen the concept of instructional and evaluation designs which are integral parts that should match between one another.

MAF Carrefour Jordan: management control systems at an early-stage retail company

Learning outcomes Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems. Case overview/synopsis As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first. Complexity academic level This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 1: Accounting and Finance

Impact of exam type on exam scores, anxiety, and knowledge retention in a cost and management accounting course

ABSTRACTThe 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 methods used in prior studies by, simplifying the estimation of pre-exam anxiety, and controlling for general student aptitude (GPA) in the specification of model. ANOVA was used to analyse the data. The results of the study provide compelling support for the application of cheat-sheet exams even though the perceptual views of students regarding this exam type were quite low on several variables and parameters.

Ekonomi ve Yükseköğretimde Kritik Düşünme

<p class="ql-align-justify">Critical thinking is the key to success in business entities. In business literature, critical thinking is regarded as a conscious activity that includes comment, analysis, assessment and deduction in decision making. It is accepted that critical thinking plays a very important role in economics and higher education. The reason for this is that the goal of university education is to provide an intellectual professional education, not a stereotyped and standardized one. In other words, the aim shall be enhancing professional aptitude and professional skills. Business life has also changed and demands flexibility. In todays’s work environment, graduates are expected to be equipped with professional knowledge and scientific method information, in other words, they should have learned “critical thinking”. The purpose of this study is to demontrate the importance of critical thinking in economics and higher education, in particular in cost accounting courses.

Mühendislik Bölüm ve Programları için Muhasebe Dersi Hakkında Düşünceler

<p class="ql-align-justify">In international literature, books with the titles “Accounting for Non-Accounting Students”, “Management Accounting” and “Accounting for Engineers” are essential course materials in engineering schools.&nbsp;&nbsp;However in Turkeybecause of a lack of sufficient course materials, a consensus cannot be reached in the field of accounting education in engineering schools. In this study, course objectives and course contents of the financial and cost accounting courses at the engineering schools are explained.&nbsp;

Going Postal: Analyzing Operating Income of the Wheels of Fortune

This case reinforces managerial accounting concepts, provides an active learning environment, and fosters soft skill development. Students quantify and analyze the impact changes in sales mix and manufacturing variances have on operating income. Supported by their calculations, students provide, in a professional memorandum, short and long-term recommendations for improvement. Feedback from 107 undergraduate and graduate students enrolled in managerial and cost accounting courses demonstrate case effectiveness in reinforcing the knowledge, comprehension, application, and synthesis of managerial accounting concepts. In addition, the case requirements foster soft skill (e.g. critical thinking &amp; decision making skills) development and information technology proficiency.

Teaching Sustainability in an Accounting Classroom

Abstract Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the importance of sustainability. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced scorecards. The hope is that faculty can help students learn not only accounting but how to be better citizens with a global perspective on sustainability.