Presentation Date: Sunday August 2, 2009
  Presentation Time: 8:00 am-12:00 pm

CPE Session 31

Using the Internet to Conduct a Management Accounting Simulation

Presented By:

James E. DeFranceschi, Southeastern Louisiana University

Pierre L. Titard, Southeastern Louisiana University

Description: 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 program was presented successfully in 2006, 2007, and 2008. This year we have added a demonstration on how to use the Internet to conduct the simulation.

Objectives:

1. Show how to apply a simulation using the Internet in the cost/managerial accounting course. 2. Provide participants with the opportunity to “play” the game.

3. Describe how to select teams.

4. Describe the grading system.

5. Provide the software and workbook used for the simulation.

6. Demonstrate the use of the Internet to receive decisions and send results.

7. Provide handouts used by to students with the simulation.

8. Discuss the positive instructor/student interaction.

9.Describe the related Cost Analysis Problems(CAPs).

10.Provide handouts that assist students in completing the CAPs. 11.Describe research results of student learning and satisfaction with the simulation by undergraduate and graduate students over the past eight years.

Field of Study: Accounting
Program Level: Basic

Intended Audience: The workshop is intended for instructors who teach cost/managerial accounting. It will show applications of critical thinking with group work in a way that students find intellectually beneficial as well as enjoyable. The Internet applications increase the efficiency and effectiveness of the game. The simulation has also been used successfully in MBA courses; so MBA accounting instructors would also find the workshop useful.

Format/Structure: 1st hour: Describe simulation. Have participants work in pairs to play one iteration of the game and upload decisions using the Internet. 2nd hour: Have participants download decisions using the Internet, process decisions, and upload results using the Internet. Have participants access results using the Internet. Explain results. Describe the process as we apply it to our students. Distribute relevant handouts. 3rd hour: Distribute and discuss Period 5 analysis requirement. Discuss CAPs (Cost Analysis Problems). Distribute CAP handouts. 4th hour: Present research results based on student surveys on learning, enjoyment, grading, and group work. As time allows, have participants play the next iteration of the game.

Learning Objective: 1. Implement a management accounting simulation in a cost/managerial accounting course. 2. Use the Internet to obtain student decisions and disseminate results of student decisions. 3. Decide whether to implement a simulation throughout the semester or toward the end of the semester, based on the advantages and disadvantages of each discussed in the workshop. 4. Form simulation teams in the most effective manner. 5. Assist students with the simulation by using the handouts developed by the presenters. 6. Decide on how to grade simulation performance, based on information provided in the workshop

Prerequisites: None

Advanced Preparation Required: None. However, registrants should bring a laptop to the session. They should also bring a wireless card if they have one.

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