scholarly journals Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective

2021 ◽  
Vol 11 (5) ◽  
pp. 232
Author(s):  
Konstantin Timoshenko ◽  
Odd Birger Hansen ◽  
Dag Øivind Madsen ◽  
Tonny Stenheim
Keyword(s):  
Cost Allocation ◽  
Management Accounting ◽  
Accounting Education ◽  
The Arctic ◽  
Pedagogical Issues ◽  
Teaching Management ◽  
Conditioning Factors ◽  
Use Of Technology ◽  
Relationship Model ◽  
Norwegian Education

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 accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors’ knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

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.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

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.

What can we learn from the Past about Future Technological Trends in Adult Education?

2011 ◽  
pp. 333-353
Author(s):  
John K. Hope
Keyword(s):  
Adult Education ◽  
Technology Use ◽  
World Wide ◽  
The Internet ◽  
Pedagogical Issues ◽  
The Past ◽  
Use Of Technology ◽  
The World ◽  
To Come ◽  
Political Economic

The purpose of this chapter is to examine the past two decades of technology use in adult education with the intention of providing a critical lens with which to view future technological trends in adult education. The article begins with a brief summary of technological trends, such as the introduction of the Internet and the World Wide Web, that have influenced adult education over the past two decades. Political, economic, social, and pedagogical issues that have influenced the use of technology in adult education are also discussed and possible solutions to these issues are outlined. The article concludes with an attempt to extrapolate future technological trends that could influence the direction of adult education in the decade to come.

Educating management accountants as business partners

2019 ◽  
Vol 16 (4) ◽  
pp. 517-541
Author(s):  
Morten Jakobsen ◽  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Teaching Practice ◽  
Management Accounting ◽  
Accounting Education ◽  
Business Practices ◽  
Business Partner ◽  
Content Type ◽  
Business Partners ◽  
Pragmatic Constructivism ◽  
Ability To Act ◽  
Management Accountants

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

Questioning Prompts to Examine Blended PK-20 Learning Environments

2020 ◽  
pp. 1-20
Author(s):  
Neal Shambaugh
Keyword(s):  
Public School ◽  
Learning Outcomes ◽  
Graduate Programs ◽  
Instructional Delivery ◽  
Academic Program ◽  
Pedagogical Issues ◽  
Blended Instruction ◽  
Face To Face ◽  
Use Of Technology ◽  
Learner Differences

The decision to deliver a course or an academic program must address issues of learning outcomes and curriculum, what is to be taught along with choices of pedagogy or how the content is taught, as well as face-to-face or online delivery. The question of whether or not online or blended instruction is more effective than face to face teaching is not about the delivery decision but about curriculum and pedagogical issues. A set of questioning prompts, organized by public school and undergraduate/graduate programs, help educators systematically think through issues of learner differences, learning outcomes, teaching options, including the use of technology and instructional delivery approaches. Best practices are organized by public school and undergraduate/graduate programs. Research questions are suggested.

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.

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