An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.

CPE Session 19: Sunday, August 6, 8:00 AM – NOON

Improving Critical Thinking through a Management Accounting Simulation**

Description/Objectives:
The presenters will demonstrate a management accounting simulation used to provide a degree of realism in applying managerial accounting concepts. This simulation, using a hypothetical manufacturing firm, provides students with critical-thinking and small group communication opportunities.

Objectives are to:

1. Demonstrate how to apply a simulation in the cost/managerial accounting course.
2. Provide participants with the opportunity to "play" the game.
3. Describe the method of team selection.
4. Describe the grading system.
5. Provide a copy of the software and workbook used for the simulation.
6. Provide numerous handouts that are provided to students to assist them with the simulation.
7. Describe how to help students with their decisions.
8. Discuss the positive instructor/student interaction.
9. Describe the Cost Analysis Problems related to the simulation and how to apply them in the course.
10. Provide handouts that assist students in completing the Cost Analysis Problems.
11. Describe the results of research of student learning and satisfaction with the simulation and various aspects of application of the simulation gathered during the past five years.

Presenters:
Pierre Titard, Southeastern Louisiana University; James E. De Franceschi, Southeastern Louisiana University.

* Denotes special requirements or prerequisite
** Participants must bring laptop computer