Classroom Resources, Innovations, and Ideas
Accounting Case Site Database
Developed at Notre Dame University, and highlighted in a Journal of Accounting Education article by Meyer and Meyer (2014), the site provides a landing page (see: http://www.cases.ndacct.com) for published cases classified according to level and accounting topics. This is an excellent resource. For further information please see the site and/or:
Hot Topics / Teaching Cases:
Bremser, W. G., E. K. Jermakowicz, and A. Reinstein. 2022. Sustainability Reporting Insights: The Case of Ford Motor Company. Issues in Accounting Education 37 (1):125-139.
Burkert, M., T. G. Calderon, J. W. Hesford, and M. J. Turner. 2022. Azure Lodging, Inc.: A Case Study on Capital Budgeting with Capital Rationing in a Service Industry Context. Issues in Accounting Education 37 (2):67-89.
Losi, H. J., E. V. Isaacson, and D. M. Boyle. 2022. Integrating Data Analytics into the Accounting Curriculum: Faculty Perceptions and Insights. Issues in Accounting Education 37 (4):1-23.
Peters, M. D. 2022. The Solar Panels Business Case: A Management Accounting Instructional Resource. Issues in Accounting Education 37 (3):141-167.
Peters, M. D., and C. Chiu. 2022. Interactive Spreadsheeting: A Learning Strategy and Exercises for Calculative Management Accounting Principles. Issues in Accounting Education 37 (4):47-60.
Ramasubramanian, H., M. R. Gujarathi, and D. Feldmann. 2023. Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business. Issues in Accounting Education 38 (2):177-194.
Youngman, J. F., M. F. Hess, and E. P. Cowins. 2021. Managing and Disclosing Environmental Risks: A Tale of Two Utilities. Issues in Accounting Education 37 (3):59-71
Favorite YouTube clips…
The performance management problem: Doing Your Job May be Hazardous to Your Career
Maybe, you have a favorite YouTube clip you use in class. One that was provided to me by a colleague (Judy Oliver at Swinburne University) is labeled: Equal pay for monkeys and can be found at:
I use this clip in the first lecture of a managerial control systems subject/course to talk about the behavioural effects of control systems. It could of course, be used in different contexts to illustrate other issues.
Another clip, I use as part of the introduction to reward systems and incentives is:
This clip is an animated (RSA Animate) presentation by Dan Pink, who also has a book along similar lines to the animation called Drive: The surprising truth about what motivates us (Riverhead Books New York).
Perhaps you have a favorite clip you would like to share? If so, please reach out to our Communications Director to get it added to this list: firstname.lastname@example.org
BBC In the Factory series
In a previous posting Monte Swain from Brigham Young University provided an excellent article on the use of ‘video’ clips in the classroom. With lots of advice on identifying, adapting and using clips, the article might be worth a look before exploring the series of clips outlined below.
Many of you may already know this and be using them in class. But, I came across the In the factory series of shows produced by the BBC. In terms of bringing alive our cost and management classes with ‘real-life’ experiences, this set of recordings may be useful. Essentially, these recordings show how things are made. While the shows also contain other information, it is the focus on the ‘how’ that might be useful for classes. The development of a number of discussion questions around each show would be time inexpensive. For example, in the ‘bicycles’ episode from series 2, one of the bike designers makes reference to the “…constant challenge for the design team to balance the bike’s weight, durability and cost…” This seems a suitable issue for discussion and how management accounting performs a role.
The details of series 1 and 2 can be found at:
Useful video clip for illustrating lean processes
Have you seen The Founder, the history of Dick and Mack McDonald, Ray Kroc, and McDonald’s? It’s a neat film. I enjoyed it and would recommend it.
There’s a cool scene in the film where Dick and Mack McDonald tell the story of how they structured the McDonald’s “Speedy System” production process on a tennis court in California. Here are a couple of short youtube videos related to the clip:
- The Founder ‘Speedy System’ Featurette: https://www.youtube.com/watch?v=u00S-hCnmFY.
- Lean example from The Founder: https://www.youtube.com/watch?v=F-7cjdtrQ9Y.
The videos demonstrate how the McDonald brothers brought fast-food, lean concepts to the restaurant business—adding efficiency, reducing time.
Showing the clips might be a good way to bring in a real world example of simulating a production process to create lean efficiencies—and the tremendous ramifications such actions had.
Public and related lectures and presentations
University of Melbourne/CPA Australia Annual Research Lecture October 2019
Act or be Acted Upon: Revolutionizing Accounting with Data Analytics – Vern Richardson, University of Arkansas
Other video resources and potential applications
The Inventor: Out for Blood in Silicon Valley
A documentary that tells the story of Theranos; based on the award-winning book by John Carreyrou. Great for exploring: nature of control system design, particularly in a start-up setting; structural silos; narcissistic personality traits and behavioural influences; ethics and fraud.
ABC Nightline2-part series
Doing your job may be hazardous to your carer (Fred Kofman)
In this Linkedin speaker series Fred Kofman conveys some interesting perspectives in performance measurement and metrics
The Teaching and Learning Toolbox (http://teachingandlearningtoolbox.com)
Microsoft Education Centre (https://www.microsoft.com/en-au/education/educators/classroom-technology/default.aspx)
Accounting Pod (https://accountingpod.com/)
Quitch ( https://quitch.com/)
No doubt, you will all have your favorite podcasts. Listed below are a few sources for Podcasts that might contain useful sessions for students. Let us know your favorite podcast: email@example.com
The Finance Leadership Podcast
Financial Times Podcasts
Forensic and Valuation Podcasts
The Big Four Accounting Firms Podcast
|Big four podcast
|The Big Four
Accounting Today Podcast
|Accounting today podcast
Journal of Accountancy Podcast
|Journal of accountancy podcast
|Journal of Accountancy
The Accounting Best Practices Podcast
|Accounting Best Practices — AccountingTools
TAPS Podcast: The Accounting Podcast Series
The Count Me in Podcast
|Count me in podcast
Wall Street Journal Podcasts
Player FM Talking Reward series
Focuses on compensation-related issues
Financial Management Magazine
Various; link here is to outsourcing podcast
Various management accounting topics
University of Melbourne
O’Reilly Data Show Podcast
Not so much accounting and big data, machine learning and AI.
Accounting in the headlines blog and resources
Dr Wendy Tietz from Kent State University has established a blog called accounting in the headlines (see: www.accountingintheheadlines.com), which contains a set of resources useful for our management accounting classes (as well as financial accounting resources). Well worth taking a look!
The teaching and learning tool box with Mark Ahrens and Cathy Scott: https://teachingandlearningtoolbox.wordpress.com/
Excellent resource for all manner of teaching-related issues, but particularly for online resources, tools and tips.
Connecting with the Profession
At the recent 2019 MAS mid-year meeting, presentations were made by both the IMA and AICPA. While each of the presentations covered a diverse range of topics, both provided information about the available resources for educators. Both professional bodies have made significant investments in these resources. So, if you have not had the opportunity to yet explore these resources, you may find it productive to do so. Also, opportunities exist to submit cases for consideration for publication along with the opportunity to adapt earlier cases. The following links should help:
The Teaching, Learning and Curriculum section provides lots of interesting materials including webinars and newsletters to resource our teaching activities: https://aaahq.org/TLC
AAA: Webinar Series on Accounting Research and Education
Harvard Business Publishing: Webinar Series on Business Education
A Letter from Our Section President Khim Kelly, University of Central Florida
Dear Management Accounting Section (MAS) Members.
Welcome to the 2023/2024 year!
This year, we are excited to announce that we are looking for even more ways to connect with our members throughout the year. As part of this effort, we are pleased to invite you to join the MAS on LinkedIn (https://www.linkedin.com/groups/12007279/)! Please use this platform to connect with the MAS community; to share teaching, research, and practice engagement resources; and to learn about our latest events.
The MAS started the new year with a great program put together by Todd Thornock and Curtis Hall (Co-Directors) at the 2023 AAA Annual Meeting in Denver, Colorado. Todd and Curtis organized 13 concurrent sessions and a panel session on “Teaching Management and Cost Accounting with Data Analytics”. We thank the authors who submitted 92 papers and the 130 volunteers who reviewed, discussed, and moderated for the Annual Meeting!
Dear MAS members, As the incoming Senior Editor of the Journal of Management Accounting Research (JMAR) for the 2022–2024 term, I am excited to announce the editorial team that will serve during my term. We will have a group of 13 Editors who are distinguished scholars ready to work with you, current and future authors and referees, on publishing high-quality and relevant management accounting research. We will also have a great new Editorial Advisory and Review Board with 44 accomplished members.
Continuing JMAR’s mission to promote diverse topics and methodological perspectives, the new editorial team covers all methods of management accounting research. Close to 50% of the team is based outside of the US, which also continues the tradition of a wide geographical representation.Read More