Classroom Resources, Innovations, and Ideas
Case Resources
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:
Meyer, M. and Meyer, T. 2014, ‘Accounting case search: A web-based search tool for finding published accounting cases’, J. of Acc. Ed. 32: 16–23.
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
Video Resources
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:
www.youtube.com/watch?v=-dMoK48QGL8
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:
https://www.youtube.com/watch?v=u6XAPnuFjJc
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: jason.porter@wsu.edu
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:
http://www.bbc.co.uk/programmes/b07mddqk/episodes/guide
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
https://fbe.unimelb.edu.au/newsroom/a-revolution-in-accounting-from-big-data-to-technology
Other video resources and potential applications
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Video/Program |
Relevance |
Access |
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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. |
HBO documentaries: https://www.hbo.com/documentaries/the-inventor-out-for-blood-in-silicon-valley |
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Other Theranos-related |
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ABC Nightline2-part series |
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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 |
New Technologies
The Teaching and Learning Toolbox (http://teachingandlearningtoolbox.com)
Microsoft Education Centre (https://www.microsoft.com/en-au/education/educators/classroom-technology/default.aspx)
Tableau (https://www.tableau.com/about/blog/2018/7/how-use-tableau-classroom-90973)
Accounting Pod (https://accountingpod.com/)
Quitch ( https://quitch.com/)
Podcasts
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: albieb@unimelb.edu.au
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Source |
Link |
Comments |
The Finance Leadership Podcast |
FL Podcast | |
Financial Times Podcasts |
FT Podcasts | |
Forensic and Valuation Podcasts |
FVS Podcasts | |
The Big Four Accounting Firms Podcast |
Big four podcast | The Big Four |
Accounting Today Podcast |
Accounting today podcast | Various Categories |
Journal of Accountancy Podcast |
Journal of accountancy podcast | Journal of Accountancy |
The Accounting Best Practices Podcast |
Accounting Best Practices — AccountingTools | Best Practices |
TAPS Podcast: The Accounting Podcast Series |
TAPS Podcast | Various Categories |
The Count Me in Podcast |
Count me in podcast | Various Categories |
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Wall Street Journal Podcasts |
Various categories |
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Fortune Podcasts |
Various categories |
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Player FM Talking Reward series |
Focuses on compensation-related issues |
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Financial Management Magazine |
Various |
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CPA Canada |
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Various; link here is to outsourcing podcast |
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IMA |
https://podcast.imanet.org/?_ga=2.192206314.1552250716.1578568125-1528534358.1578568125 |
Various management accounting topics |
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University of Melbourne |
Various topics |
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O’Reilly Data Show Podcast |
https://www.oreilly.com/ideas/topics/oreilly-data-show-podcast |
Not so much accounting and big data, machine learning and AI. |
Other Recourses
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:
https://protect-au.mimecast.com/s/HevPCXLKNwFrjvN3SV4DV0?domain=imanet.org
https://protect-au.mimecast.com/s/IoJoCWLJMvFoZ7YvH6uarI?domain=aicpa.org
Other links
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
https://aaahq.org/Education/Resources/Online
Harvard Business Publishing: Webinar Series on Business Education
https://hbsp.harvard.edu/webinars?icid=top_nav
A Letter from Our Section President Karen Sedatole, Emory University
Dear Management Accounting Section (MAS) Members.
Welcome to the 2024-2025 academic year!
Thank you to everyone who was able to join us in Washington, DC for the 2024 AAA Annual Meeting. We had a terrific program of over 20 MAS concurrent sessions and a new reception format for our annual business meeting. Who doesn’t like a glass of wine to go along with financial and membership reports?! A huge thank you to all of you who submitted papers and to the over 100 volunteers who reviewed, discussed, and moderated for the meeting! And, of course, a special thank you to the MAS track organizers, Curtis Hall and Michael Majerczyk. For those of you who were unable to attend, here is a highlight of the awards presented to MAS members during the Annual Meeting:
Journal
Journal of Management Accounting Research
The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
JMAR publishes 3 issues per year in Spring, Summer, and Fall, and is indexed in Scopus and ESCI.