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An Active Learning Exercise in Introductory Managerial Accounting with Student Outcome Assessment
Judith A. Sage,
University of Illinois at Springfield
Lloyd G. Sage, University of Illinois at Springfield
ABSTRACT. This paper examines an introductory managerial accounting case project, which includes over one-half of the competencies/elements in the AICPA Core Competency Framework for Entry into the Accounting Profession [Framework] (1999). The project exposes the students to elements of all three categories of the Framework (functional, personal, and broad business perspective) with a minimum of two class hours. This project gives the students an opportunity to experience teamwork, prepare written reports, make oral presentations, and evaluate their peers. Also, the students’ perceptions of the expected core competencies were obtained by a survey. The students ranked 90.91% of the expected elements as either strongly agree or agree. The average mean score was 4.293 with strongly agree equaling 5.000. Further, the project allows the students (1) to be active participants in the learning process and (2) to locate, obtain, and organize information as recommended by the AECC (1990).
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