scholarly journals A Study on Learning Effectiveness of Management Accounting Education

2007 ◽  
Vol null (17) ◽  
pp. 223-242
Author(s):  
류장열
Keyword(s):  
Management Accounting ◽  
Accounting Education ◽  
Learning Effectiveness ◽  
Management Accounting Education

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

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe
Keyword(s):  
Active Learning ◽  
Qualitative Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Constructivist Teaching ◽  
Learning Approaches ◽  
Content Type ◽  
Radical Constructivist ◽  
Innovative Learning ◽  
Management Accounting Education

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.

Management Accounting Education at the Millennium

2000 ◽  
Vol 15 (2) ◽  
pp. 335-346 ◽  
Author(s):  
Michael W. Maher
Keyword(s):  
Business School ◽  
Organizational Context ◽  
Management Accounting ◽  
Accounting Education ◽  
Problem Solving Skills ◽  
The Past ◽  
Accounting Courses ◽  
Problem Solvers ◽  
Management Accounting Education ◽  
School Curricula

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.

scholarly journals INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH
Keyword(s):  
Teaching Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Education Quality ◽  
Accounting Students ◽  
International Integration ◽  
Compulsory Subject ◽  
Management Accounting Education ◽  
Accounting Graduates

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.

Management Accounting Education: Yesterday, Today, and Tomorrow

2000 ◽  
Vol 15 (2) ◽  
pp. 313-334 ◽  
Author(s):  
Germain B. Böer
Keyword(s):  
Undergraduate Students ◽  
Management Accounting ◽  
Accounting Education ◽  
Management Decision ◽  
Teaching Management ◽  
The Past ◽  
Management Accountants ◽  
Face Management ◽  
Management Decision Making ◽  
Management Accounting Education

For the past 35 years I have been teaching management accounting to undergraduate students, graduate students, and M.B.A. students. My approach to the topic has evolved over the years as my understanding of management accounting and of management decision making has expanded. The real world of business has always fascinated me, and I take every opportunity I can to visit companies to view their operations and to talk with managers about the problems and issues they face. Management accountants at companies like Caterpillar, Inc., Nortel, Dresser (now a division of Halliburton Co.), and numerous other companies have helped me to learn about the ways that management accounting works in organizations. The more I learn about the practice of management accounting the more dissatisfied I become with what I teach in my courses, so my class material is constantly evolving to accommodate my everchanging understanding of management accounting. As my knowledge of management accounting deepens I find myself discussing fewer techniques and procedures and more policy issues. This paper allows me to share with the readers of Issues in Accounting Education some of the things I have learned, and I appreciate the opportunity the editor, David Stout, has provided me to expose my ideas to the readers of this journal. The views I offer on the past, the present, and the future of management accounting may annoy some, delight others, and bore several, but hopefully they will cause the readers to think about how we will train the next generation of management accountants.

scholarly journals Using A Group Work Project As An Educational Tool In Management Accounting Education

2014 ◽  
Vol 13 (3) ◽  
pp. 611 ◽  
Author(s):  
Riaan Rudman ◽  
Wandi Kruger
Keyword(s):  
Group Work ◽  
Management Accounting ◽  
Tertiary Education ◽  
Accounting Education ◽  
Ability To Work ◽  
Tertiary Institutions ◽  
Competency Models ◽  
New Business ◽  
Skills Group ◽  
Management Accounting Education

Having pervasive skills is becoming more important to employers as well as to professional bodies and associations. Consequently, the ability to work in groups is regarded as an essential skill. Although working in groups is found to heighten the performance of students and lead to the development of various pervasive skills, group work still forms a very small part of most South African tertiary education teaching frameworks. As a consequence, most professional bodies have updated their competency models and syllabuses they prescribe to tertiary institutions. In response to this development, the Department of Accounting at Stellenbosch University in South Africa has developed a management accounting project requiring students to prepare a business plan for a new business venture while working in groups, giving consideration to the skills they believe they should develop. A questionnaire was created to investigate students perceptions of group work. Responses were favourable with the majority of respondents being of the opinion that the ability to work in groups is an important skill to develop while at university before commencing their professional careers. The study highlighted some obstacles which need to be considered in developing a project requiring group work. The main constraints appear to be group selection, group size, group management and assessing group work and time.

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