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Accounting Education: An International Journal
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Last updated on July 16, 2006
Constructed Gender, Approach to Learning and Academic Performance
Brenda Paver and Elizabeth Gammie
Volume 14, No. 4, 427-444, December 2005
Abstract: This paper examines the relationship between constructed gender, approach to learning and academic performance for 121 final year students at the
Robert Gordon University in Scotland. Data was collected from two cohorts of students, namely Accounting and Finance students and Business students.
Constructed gender (gender identity) was measured using the Bem Sex Role Inventory (Bem, 1974, Journal of Consulting and Clinical Psychology, 42(2), pp. 155-162) and
approach to learning was measured using the Revised Approaches to Studying Inventory (Entwistle and Tait, 1995, The Revised Approaches to Studying Inventory,
Centre for Research on Learning and Instruction, Edinburgh: University of Edinburgh). The results found that neither biological gender nor constructed gender was
related to academic performance. In respect of approaches to learning, the findings were similar for biological gender and constructed gender. Female students scored
highly on the surface approach and this was the case for students with a feminine constructed gender. Statistically significant differences in academic performance were
found for students who scored higher on the deep approach, strategic approach, academic self confidence dimension and metacognitive awareness dimension, although there
was no significant negative correlation identified between adopting a surface approach and academic performance. Thus, approaches to learning would appear to explain
more in terms of differences in academic performance than either constructed or biological gender.
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The Research Assessment Exercise 2001 ? Insights and implications for Accounting Education Research in the UK
Catriona Paisey and Nicholas J. Paisey
Vol. 14, No. 4, 411-426, December 2005
Abstract: Following the 2001 Research Assessment Exercise (RAE), details from the submissions of each institution were made available to the public for the first
time via the Internet, thus facilitating a greater degree of scrutiny of the results than had hitherto been the case. The purpose of this paper is to contribute to the
literature on the publishing patterns of UK academics by examining the accounting education submissions to the RAE 2001. The paper begins by discussing the RAE process
in the UK and the findings of prior literature on publication patterns within accounting research in the UK in order to contextualize the examination of the RAE
submissions in accounting education. In particular, the dominance of refereed journals over other publication outlets, the increasing prevalence of co-authorship and
the characteristics of publishing academics are examined. The paper then reports on the methods used to analyse accounting education research submitted to the RAE 2001
and discusses the main findings. The implications of these findings are discussed in the concluding section.
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Oral and Written Communication Apprehension in Accounting Students:
Curriculum Impacts and Impacts on Academic Performance
Clare T. Gardner, Markus J. Milne, Carolyn P. Stringer and Rosalind H. Whiting
Vol. 14, No. 3, 313-336, September 2005
Abstract: In the context of an accounting curriculum that has been significantly modified over the past decade in response to calls for skills development,
this study investigates the impacts of curriculum on students' levels of communication apprehension. An emerging concern in accounting is that attempts made to improve
students. Communication skills may fail or be less effective for some students because such attempts do not improve, or may even exacerbate, students' anxiety about
communicating, which in turn leads to poorer performance. The results from this New Zealand study show that students in their final year of study in which they are
exposed to greater communication demands do not, on average, have higher levels of communication apprehension in earlier studies than their peers do.
The levels of communication apprehension for final year students decline most markedly for those students starting with higher average levels of apprehension.
The results fail to find any strong associations between levels of communication apprehension and students' abilities to advance in their studies or average levels of
academic performance. One finding that opens up the possibility for further research, however, is that students' anxiety about communicating in interviews is not reduced.
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Facilitating Creativity in Management Accounting: A Computerized Business Simulation
Monte Wynder
Volume 13, No. 2 (June 2004), pp. 231-250.
Abstract: This paper describes the development and use of a computerized business simulation in a second year management
accounting course. The simulation has a number of features that were designed to provide students with the opportunity and stimuli
to develop creative solutions. Furthermore, the assessment criteria were specifically developed to motivate appropriate information
search and yet provide the freedom for creative responses. This paper rationalizes and assesses the key features of the simulation
in terms of factors that have been identified as being important in facilitating creativity. The simulation is evaluated in terms of
these factors through general comments from academics and students and the students' own self-ratings of creativity.
Feedback from academics and the professional body suggest that this simulation is also a useful tool for management accounting
educators who wish to provide students with an opportunity for experiential learning.
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A Critical Analysis of Students' Perceptions of the Usefulness of the Case Study Method
in an Advanced Management Accounting Module: The Impact of Relevant Work Experience
Joan A. Ballantine and Patricia McCourt Larres
Volume 13, No. 2 (June 2004), pp. 171-189.
Abstract: Recently there has been increased emphasis on the development of accounting students' generic skills. Such skills,
it is argued, are enhanced through the adoption of the case study method. When considering the inclusion of case studies in academic
accounting curricula to represent 'real world' situations, an important factor to consider is that accounting students may have worked
in a related area, and that this experience may affect their attitudes to using case studies in class. This paper addresses this issue
and adds to the accounting education literature by reporting no significant differences in the perceived benefits of using case
studies in an advanced management accounting module between students with relevant work experience and those without.
In the context of this study, the findings provide evidence that accounting academics should not tailor the use of case studies to
take account of students' relevant work experience.
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Management Accounting Curricula: Striking a Balance Between the Views of Educators and Practitioners
Lin Mei Tan, Michael B. Fowler, and Lindsay Hawkes
Vol. 13, No. 1 (March 2004), pp. 51-67.
Abstract:Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important for a graduate who intends to pursue a career in management accounting. Based on a survey conducted on educators and practitioners, the results indicate that educators viewed behavioural implications, activity-based costing (ABC), performance evaluation, and product costing as the top four important topics. In contrast, practitioners' top four important topics were cash flow management, operational budgeting, variance analysis, and performance evaluation. Overall, traditional techniques, as compared to contemporary techniques, tend to be more widely used by firms. As regards skills and characteristics, practitioners and educators placed high importance on thinking, problem-solving, listening, and quantitative skills.
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Schlotzsky's gourmet deli franchise store
Shane S. Dikolli and Karen L. Sedatole
Vol.12, Issue 4, December 2003, pp. 427-435
Abstract: This instructional case examines quantitative and qualitative information in the decision to acquire a franchise store of a Gourmet Deli chain. In particular, it illustrates to students how commonly requested quantitative information in practice, such as an income statement, needs to be tailored to the decision-making context. The case integrates and tests students' introductory understanding of income statements for managerial purposes, cost behavior, break-even calculations, cost-benefit analysis, regression applications in management accounting, and corporate overhead cost allocations.
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Teaching Management Accounting in a Competencies-based Fashion
Henk van den Brink, Kees Kokke, Ivo de Loo, Peter Nederlof, and Bernard Verstegen
Vol.12, Issue 3, September 2003, pp. 245-259
Abstract: Traditionally, management accounting has been regarded as a mono-disciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology, and ethics. Modern-day management accountants have to be able to apply elements from all of these domains when solving concrete, real-life problems. The Open University of the Netherlands has therefore tried to construct a competencies-based management accounting curriculum that uses the well-known case method and integrates issues from various knowledge domains. In the curriculum, a unique problem-solving strategy is introduced that helps students to tackle as management accountants problems they may encounter during their studies, as well as the decision-making in their daily practice. This paper aims to give an overview of one of the courses in this curriculum, highlighting the use of the aforementioned problem-solving strategy.
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Derrick's Ice-Cream Company: Applying the BCG Matrix in Customer Profitability Analysis
Malcolm Smith
Vol.11, Issue 4, December 2002, pp. 365-375
Abstract: This case highlights the differences in the profitability possible when different customers are in receipt of substantially the same product. It provides the opportunity to develop a customer portfolio, along the lines of the Boston Consulting Group (BCG) portfolio matrix, as part of a customer profitability analysis.
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Overhead Allocation: A Cautionary Tale
Robert Luther and Neil Robson
Vol.10, Issue 4, November 2001, pp. 413-419
Abstract: This paper examines the behavioral consequences of charging/allocating central overheads to profit centers within a UK public sector institution. It is based on actual events at a UK university and the issues are set out in a case study format using correspondence from the profit center manager to highlight issues of control and measurement. A number of student tasks are suggested that require students to think beyond accounting numbers and consider the potentially conflicting roles of accounting information. In particular there is a conflict between the need to recover full costs from the University/Head Office perspective and the potential alienation of profit center managers with only crude models for overhead recovery. The problems caused by inappropriate communication of accounting data and reactions to that data are also considered and instructors may use the case to introduce students to the differences between profit and not-for-profit organizations.
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Discounted Cash Flow Methods and the Fallacious Reinvestment Assumption: A Review of Recent Texts
Stephen P. Keef and Melvin L. Roush
Vol.10, Issue 1, March 2001, pp. 105-116
Abstract: Differences in the assumptions relating to the reinvestment of intermediate cash flows have been offered as the explanation for the conflict that can arise between the net present value method and the internal rate of return method in the ranking of two projects. A review of the literature argues that this assumption is incorrect and thus cannot be an explanation for the conflict. This paper briefly discusses the conflict and presents the results of a survey into the incidence of the assumption in a sample of recent management accounting and finance texts. Seven-tenths of the texts we sampled relied on the fallacious
assumption. We offer tentative explanations as to why the fallacious reinvestment assumption is invoked.
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'Economic Value Added' as Ideology through a Critical Lens: Towards a Pedagogy for Management Fashion?
J. H. Amernic, D. L. Losell, and R. J. Craig
Volume 9, Issue 4, December 2000, pp. 343-367
Abstract: This paper reviews several approaches to the teaching of a fashionable, accounting-related instrument of management: the indicator known as 'economic value added'. A critical pedagogic orientation is recommended. Such an orientation is argued to facilitate the important objective of moving beyond merely teaching about technical matters to a form of teaching which recognizes and responds to the subtle, yet important influences of dominant social paradigms. Examples are provided of how such a critical approach might be implemented.
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Quantitative Skills: Is There an Expectation Gap between the Education and Practice of Management Accountants?
Graham Francis and Clare Minchington
Vol.8, Issue 4, December 1999, pp. 301-319
Abstract: The extent to which management accountants are receiving appropriate training in quantitative methods is examined. It finds a disparity between the wide range of quantitative techniques covered within the Chartered Institute of Management Accountants' syllabi and the limited use made of many of the techniques in practice. It also reports a rich picture of differing expectations of the role of quantitative skills in the work of a management accountant. The study finds that quantitative skills are seen by both employers and accounting educators as contributing to the portfolio of skills required by management accountants. Also, they give a rigor to the examination process that is seen as a challenging 'rite of passage' into the profession. It is concluded that knowledge and understanding of the range of quantitative techniques available to organizations is a powerful differentiator for the accounting profession, even if the occasions upon which accountants are required to draw upon much of that knowledge are few and far between.
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Funding Issues in a Major Strategic Project: A Case of Investment Appraisal
David Dugdale and Magdy G. Abdel-Kader
Vol.8, Issue 1, March 1999, pp. 31-45
Abstract: This paper describes and allows interaction with the issues involved in a major investment decision. In the summer of 1997, UKH faced major decisions concerning the purchase and funding of new plant and equipment. The authors were given excellent access to the company and were able to document key steps in the decision process. The issues are set out in a case study format which allows the reader to retrace the analyses carried out within UKH. A number of tasks are suggested which should test, develop and enhance a range of analytical, social and negotiation skills. The case can be handled in a variety of ways and most of the suggested tasks can be undertaken or omitted depending on the pedagogical objectives of the course/instructor.
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The Re-design of a Management Accounting Course Based upon Principles for Improving the Quality of Teaching and Learning
Robert Inglis and Gloria Dall'Alba
Vol.7, Issue 3, September 1998, pp. 193-207
Abstract: On the basis of an evaluation of an introductory Management Accounting subject and in the context of the changing business environment, staff teaching Management Accounting saw a need to reconsider the course program. The focus of this paper is on the re-development of the undergraduate Management Accounting curriculum. The paper's broader aim is to provide a framework for those concerned with developing accounting curricula by clearly documenting processes involved, making explicit underlying principles, and identifying some difficulties which impact on the successful completion of such a project.
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Teaching Note: Traditional and Activity Based Costing Systems
Rohit Sharma and Janek Ratnatunga
Vol.6, Issue 4, December 1997, pp. 337-345
Abstract: A significant portion of the current managerial accounting literature contrasts the benefits and importance of activity based costing (ABC) systems with the more traditional cost accounting systems. This paper questions this tendency of making such a stark contrast, by placing ABC systems within a wider cost accounting framework. Initially, the framework is developed by providing an overview of the product costing, control and decision making process. Also outlined are the various costing systems in terms of their objectives, advantages and deficiencies. A schema for integrating the costing process with decision making and performance evaluation criteria is then conceptualized. The role of ABC is recognized and integrated within this framework. The link between 'traditional' and ABC systems is also studied via an analysis of the conventional wisdom in some of the leading texts in managerial accounting. The analysis demonstrates that there is still much ambiguity in both the contrasting and the linking of ABC with the more traditional costing systems.
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Teaching Note: Playing Factory--Active-Based Learning in Cost and Management Accounting
Margaret Lightbody
Vol.6, Issue 3, September 1997, pp. 255-262
Abstract: Many students perceive management accounting topics to be difficult and boring. This is often attributed to the students' lack of experience with the actual processes underlying management accounting theory. This paper introduces a factory simulation exercise and outlines the experiences of the author and her students with the use of active-based learning. The paper suggests that a factory simulation exercise can offer an effective and entertaining method of teaching management accounting theory and practice in an integrated manner.
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Increasing Learner-Control and Reflection: Towards Learning-to-Learn in an Undergraduate Management Accounting Course
Ralph W. Adler and Markus J. Milne
Volume 4, Issue 2, pp. 105-119 (1995)
Abstract: The accounting education literature is replete with recommendations that accounting programmes stop relying on knowledge-based approached to learning and begin developing students who are capable of learning-to-learn. Absent from this literature, however, is clear description of what learning-to-learn means and practical advice on how it can be implemented in the classroom. This paper seeks to redress these omissions. The first part of the paper sheds further light on learning-to-learn by linking the term with the education literature's well established and extensively researched concept of lifelong learning. The latter part of the paper illustrates how the learning-to-learn approach has been promoted in an undergraduate management accounting course. It is hoped that a description of how the course operates can serve as a guide for those accounting educators who are interested in creating a classroom environment that is conductive to the learning-to-learn approach.
Keywords: education, management accounting, learning-to-learn, student-centered learning
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Opportunity Costs for Decision Making: A Teaching Resource to Illustrate the Difficulties of Practice
Kevin Keasey and Philip Moon
Volume 4, Issue 2, pp.189-196 (1995)
Abstract: Management accounting texts are generally silent about the difficulties associated with the use of opportunity cost as a decision making aid. This paper highlights, via the use of a simple example, a number of practical difficulties.
Keywords: opportunity costs, difficulties of practice
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Management Accounting Texts in New Zealand: The Need for a Paradigm Shift
Martin Kelly and Mike Pratt
Volume 3, Issue 4, pp.313-329 (1994)
Abstract: This paper questions the dominance in textbooks of a management accounting grounded largely in neo-classical economics and scientific management. In New Zealand the most popular textbook used in introductory management accounting courses is Horngren and Foster's Cost Accounting - a Managerial Emphasis. The current seventh edition of the text, although extensively used, is not regarded as adequate for the purpose by many New Zealand educators. The text is seen as being rooted firmly in the traditional understandings of the role of management accounting which are subject to increasing challenge. Other popular texts which are influencing the content of management accounting courses also are reviewed. We conclude that, despite much criticism over many years, modern textbooks have failed to evolve; change is overdue.
Keywords: management, organizations, framework, textbooks
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Theory of Constraints versus Traditional Management Accounting
Joseph G. Louderback and J. Wayne Patterson
Volume 1, Issue 2, pp.189-196 (1996)
Abstract: Theory of constraints (TOC) has become a topic of interest in accounting literature. An increasing number of textbooks are describing and illustrating TOC. TOC emphasizes throughput - sales less material costs - and equates this concept with contribution margin. TOC does not recognize other costs as being variable at the unit level. TOC might thereby conflict with traditional management accounting in decision applications because traditional management accounting defines contribution margin as selling price less all variable costs. Neither articles nor cost/management accounting textbooks address this issue directly, leaving no guidance to faculty.
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