Teaching Of Management Accounting Research Articles

Teaching strategic management accounting with sustainability

ABSTRACT Current agendas such as decolonising curriculum, incorporating sustainability, and navigating the neoliberal global political-economic order demand a broader perspective on management accounting education in universities than the prevailing techno-economic taxonomy. With a critical social science approach, this paper first explores why current management accounting thought limits the consideration of social and ecological justice issues. It then seeks to broaden management accounting teaching by integrating ecological and social justice concerns into the Strategic Management Accounting (SMA) curriculum. Drawing from Deleuze and Guattari’s theoretical concepts of arborescent and rhizomatic assemblages, the paper provides a conceptual framework to contextualise, historicise, politicise, and theorise the techno-managerial particularities of SMA within a broader framework of strategising ecological and social justice. This approach encourages management accounting students to critically engage with professionally accredited techno-managerial elements of SMA while considering their sustainability implications.

New Ideas of Teaching Reform of Management Accounting in Colleges and Universities Under Artificial Intelligence

The wide application of artificial intelligence technology has had a profound impact on all walks of life. Education is no exception, especially the teaching of management accounting. As an important basis for enterprise decision-making, management accounting s teaching content, methods and means need to keep pace with The Times to adapt to the development of artificial intelligence era. Based on this, the thesis mainly discusses and analyzes the teaching reform of management accounting in universities from the perspective of artificial intelligence.

Research on the Reform of Management Accounting Teaching Mode under Background of Artificial Intelligence

Through the research on the reform of management accounting teaching mode under the background of artificial intelligence, this paper puts forward some reform measures such as updating the teaching content, innovating the teaching method and reforming the teaching evaluation. In terms of updating the teaching content, this paper proposes to integrate artificial intelligence technology into the teaching content of management accounting, add cutting-edge courses such as data analysis, data mining and intelligent decision-making, and update traditional courses such as cost management and budget management to combine them with artificial intelligence technology. In terms of teaching method innovation, this paper proposes to adopt the combination of online and offline teaching mode, introduce cases of data analysis and prediction model, and introduce diversified teaching methods such as case teaching and simulated practical training. In terms of teaching evaluation reform, this paper proposes to build a holographic data monitoring system for learning process based on artificial intelligence technology to provide personalized learning suggestions and feedback, so as to achieve scientific and accurate teaching evaluation.

Thoughts on Management Accounting in Undergraduate Teaching

The study aims to explore the current situation and problems of management accounting teaching in ordinary undergraduate colleges, and put forward suggestions on improving teaching methods, optimizing course content and perfecting teaching evaluation system. Through the literature review and the analysis of the existing teaching practice, it is found that there are some problems in the management accounting teaching, such as outdated course content, single teaching method, insufficient teachers’ practical experience, and imperfect evaluation system. To this end, this paper proposes a series of improvement measures, including updating the curriculum content, adopting diversified teaching methods, strengthening teacher training, strengthening practical teaching and building a diversified evaluation system. The research of this paper provides scientific basis and practical guidance for the teaching reform of management accounting in ordinary undergraduate colleges.

Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

Ramifications of Covid-19 on management accounting teaching and research

PurposeThe purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research.Design/methodology/approachThis paper is a reflection essay on management accounting.FindingsThe author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future.Research limitations/implicationsThis paper is limited as it is a personal reflection.Practical implicationsCOVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques.Social implicationsOpportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting.Originality/valueThe extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.

Integrating the teaching of introductory management accounting and information technology: a case study

All accountants make extensive use of information technology (IT) in their working lives, and IT skills have long been part of the Accounting and Finance undergraduate degree programme at the University of Glamorgan. This degree scheme was redesigned on a linear basis with effect from September 2002; one of the major changes being to integrate the teaching of management accounting and IT at the introductory level. The teaching of management accounting lends itself well to the use of IT. This paper describes both the rationale behind, and the design and development of, a case study which aims to integrate the use of IT with the development and application of management accounting techniques. The case study attempts to emulate a “ive” work‐based environment as closely as possible. Completion of tasks at intervals throughout the year form part of the assessment of the module. These are based on data from a variety of sources which students manipulate, using various software packages, in order to produce useful management accounting information. In this way, students learn both management accounting and IT skills, and how to apply these skills to provide management accounting information. The experiences of both students and staff in using the case study over a six‐year period are reported, together with a description of how the case study and its use have evolved in light of the experience.

Corporate Social Responsibility and the Teaching of Management Accounting

Throughout most of the 20th century Management Accounting was developed on the premise that it should help managers to decide how best to maximise the short-term financial profits of their businesses. In the emergent Corporate Social Responsibility (CSR) business environment Post, Preston and Sachs1 ask, ‘To whom and for what is the corporation responsible?’. In response to this question we examine publications describing recent changes in the corporate environment, and provide evidence of business decisions being made on the bases of: environmental, societal and other criteria, besides those relating to financial profitability. We question whether such changes in the corporate environment are being reflected in the way that Management Accounting is being taught in business schools today. We provide details of a final year course that we have developed at our university.

Enseigner la conception de systèmes de comptabilité de gestion

Dans l’enseignement de la comptabilite de gestion, les questions liees a la conception du systeme lui-meme sont relativement delaissees. Sur le terrain, les consequences peuvent etre fortement dommageables. Par ailleurs, un enseignement plus cible sur la problematique de la conception de ces systemes est susceptible de donner du sens a l’enseignement de la comptabilite de gestion et de permettre ainsi un veritable apprentissage. L’article presente les differentes questions a traiter lors des trois phases principales de la conception d’un systeme de comptabilite de gestion : avant-projet, realisation et appropriation, en les illustrant de nombreux exemples tires, entre autres, de l’experience d’encadrement de stagiaires. Il s’agit moins de fournir aux etudiants des methodes pretes a l’emploi que de les inciter a se poser les bonnes questions, a operer des arbitrages pertinents au regard des contraintes de simplicite, de lisibilite et de perennite des systemes de comptabilite de gestion et enfin a mettre en œuvre tous les dispositifs necessaires pour alimenter le systeme avec des donnees fiables.

The teaching of ethics in management accounting: progress and prospects

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed.

The yellow brick company: An instructional case for integrating the teaching of tax and managerial accounting

In recent years, the emphasis in accounting education has shifted from technical instruction to a broader understanding of the role of accounting in decision-making. One outgrowth of this new emphasis has been an integration of the accounting curriculum, whereby courses assimilate and explore the interrelationships among the various accounting subareas as well as with other disciplines. The aim of this instructional case is to help bridge the gap that typically exists between tax and management accounting teaching. Through the evaluation of three mutually exclusive alternatives, students are systematically introduced to the ways that implicit taxes, alternate tax structures, and the treatment of net operating losses (NOLs) can alter the relative profitability and risk of alternative courses of action. The case thereby helps students who do not take courses in taxation to appreciate that taxes are not simply payments to the government after the fact. Rather, they play an important and integral role in managerial decision-making.

Management Accounting Education In Australian Universities: A Review Of The Current State

The teaching of management accounting at tertiary institutions drew criticism in the mid‐to‐late 1980s on the grounds that course content and teaching methods were not keeping pace with changes in manufacturing technologies and the business environment. A study of management accounting programs in 30 Australian universities shows that the criticisms are largely being addressed, with most programs being well up‐to‐date in their coverage of many of the new topics and practices that have emerged in management accounting in recent years. Nonetheless, management accounting educators continue to see a number of constraints on effective teaching in this area.

Human judgment biases and the teaching of management accounting

Abstract Managerial decision making often rests on subjective human judgment. Consequently, biases in these judgments can impose significant costs on an organization. This article encourages and assists accounting educators in introducing behavioral (qualitative) considerations when teaching management accounting courses. It summarizes an extensive literature which should allow accounting educators to alert future managers and management accountants to a growing body of evidence that subjective human judgment is often flawed. The limitation of human judgments are discussed and their implications for managerial decision making are delineated. The article concludes by offering a number of approaches to alleviate this problem.