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A Comprehensive And Interactive Approach In Teaching
Managerial Accounting

M. A. Sangeladji, Ph.D.
Cal. State University, Northridge

ABSTRACT

It was hypothesized that advanced managerial accounting courses could be more meaningful, effective, and motivating if they were taught with an aggregate view and more emphasis on model building and use of computers.

To test the above hypothesis, I have developed a series of seven integrated, comprehensive, interactive, and computerized planning cases, incorporating regression, linear programming, multiple products break even point, cost allocation, inventory control, operating budgets and capital budgeting models. The responses of 627 undergraduate students that used the cases in my managerial accounting course during a five-year period and 61 MBA students that used the cases in a graduate managerial accounting course taught by another instructor have been very encouraging and supportive of the above hypothesis. A summary of 688 student responses is presented below:

Partial Results of the Survey

  1. Five hundred sixty-one (82%) of student respondents either "STRONGLY AGREED" or "AGREED", that the case helped them to understand planning, budgeting, and cost control.
  2. Five hundred twenty-four (76%) of student respondents either "STRONGLY AGREED" or "AGREED", that the case helped them to understand and to implement the integration of various quantitative and managerial models in making managerial decisions and in controlling costs.
  3. Five hundred seventy-nine (85%) student respondents either "STRONGLY AGREED" or "AGREED", that the case helped them to appreciate the application of computers in managerial planning and decision making.
  4. Five hundred nineteen (75%) of student respondents, either "STRONGLY AGREED" or "AGREED", that the case should be continued as an effective teaching device in future semesters. When the same idea was asked differently, five hundred forty-three (79%), of student respondents either "STRONGLY DISAGREED" or "DISAGREED", that the case was worthless and should be discontinued.
  5. Four hundred seventy-five (69%) of the student respondents, either "STRONGLY AGREED" or "AGREED", that the case stimulated their thinking and improved their interest in planning, control, and managerial decision making.

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