Get Advances in Accounting Education: Teaching and Curriculum PDF

By Bill N. Schwartz, J. Edward Ketz

ISBN-10: 0080461794

ISBN-13: 9780080461793

ISBN-10: 0762312696

ISBN-13: 9780762312696

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Read or Download Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations) PDF

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Extra info for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations)

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After developing an earlier version of the simulation for a single semester, the instructor noted several direct benefits. Students appeared to have longer in-class discussions about both risk assessment and application of audit procedures. In general, they participated in class more frequently and with increased confidence. Student responses to instructor questions and class discussions among students demonstrated a greater depth of understanding; however, the instructor’s observations were only anecdotal evidence of the simulation’s benefits to the students.

ABSTRACT Introductory management accounting courses traditionally emphasize cost accounting topics rather than the critical role that information plays in decision making suggest that creatively redesigning the introductory management accounting course may help to reverse recent declines in accounting enrollments. The education literature also indicates that business simulations motivate student learning and may actually impact the desirability of a particular college major serial case pedagogy, the authors developed a fundamentally different delivery approach for the introductory management accounting course: the Business Planning Model (BPM).

The BPM then uses mini-cases to reinforce content presented in both the modules and related serial case discussions. Finally, a semester-long business planning experience creates a relevant business context that highlights the value of accounting information and introduces students to skills they will need in their upperdivision coursework and careers. The simulation presents accounting in a business context (Basu & Cohen, 1994; Knechel & Rand, 1994) and makes students active participants in the learning process as they solve unstructured problems that require the use of multiple information sources (AECC, 1990).

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Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations) by Bill N. Schwartz, J. Edward Ketz


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