CPE Session 26: Sunday, August 5, 8:00 AM – 12:00 PM

Improving Critical Thinking through a Management Accounting Simulation

(Accounting)

Description/Objectives:
The presenters will demonstrate a management accounting simulation used to provide a degree of realism in applying managerial accounting concepts. This simulation provides students with critical thinking and small group communication opportunities. This CPE presentation was presented successfully in 2006 and will be updated to show how to use of the Internet for instructor/student interaction.

Note: Participants are required to bring a laptop.

Objectives:

• Show how to apply a simulation in a cost/managerial accounting course.
• Provide participants with the opportunity to "play" the game.
• Describe how to select teams.
• Describe the grading system.
• Provide the software and workbook used for the simulation.
• Provide handouts that are given to students to assist them with the simulation.
• Discuss the positive instructor/student interaction.
• Describe the Cost Analysis Problems (CAPs) related to the simulation and how to apply them in the course.
• Describe research results of learning and satisfaction with the simulation by undergraduate and graduate students over the past six years.

Presenters:
James E. Defranceschi, Southeastern Louisiana University
Pierre Titard, Southeastern Louisiana University

Note: CPE fields of study are in parentheses