Using a Common Experience to Teach Introductory Managerial Accounting

Autor/inn/en	King, Gail Hoover; McConnell, Cheryl
Titel	Using a Common Experience to Teach Introductory Managerial Accounting
Quelle	In: Journal of Instructional Pedagogies, 4 (2010), (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1941-3394
Schlagwörter	Leitfaden; Unterricht; Lehrer; Accounting; Introductory Courses; Teaching Methods; Experiential Learning; Business Administration Education; Decision Making; Perspective Taking; Relevance (Education); Retention (Psychology); Transfer of Training; Learning Activities + Suchen Sie Ihr Suchwort? Lesson concept; Instruction; Unterrichtsentwurf; Unterrichtsprozess; Teacher; Teachers; Lehrerin; Lehrende; Abrechnung; Buchführung; Buchhaltung; Einführungskurs; Teaching method; Lehrmethode; Unterrichtsmethode; Experiental learning; Erfahrungsorientiertes Lernen; Decision-making; Entscheidungsfindung; Zukunftsperspektive; Relevance; Relevanz; Merkfähigkeit; Training; Transfer; Ausbildung; Lernaktivität
Abstract	Teaching introductory accounting courses can be both challenging and rewarding. In introductory financial and managerial accounting, students struggle with the unfamiliar terminology and concepts. However, managerial accounting offers distinct challenges in that managerial accounting reports used for decision-making are not publically available, and students are not typically familiar with internal business operations or production processes needed to understand managerial accounting concepts. Therefore, before launching into the theories and concepts of managerial accounting, it would be beneficial to provide students with a common experience or frame of reference. This article describes how to use a simple activity to provide a common understanding of business operations and production processes to use throughout the course. Included is a matrix identifying course concepts and suggestions for referencing the common experience. (As Provided).
Anmerkungen	Academic and Business Research Institute. 147 Medjool Trail, Ponte Vedra, FL 32081. Tel: 904-435-4330; e-mail: editorial.staff@aabri.com; Web site: http://www.aabri.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01