Regression Analysis: Instructional Resource for Cost/Managerial Accounting

Autor/in	Stout, David E.
Titel	Regression Analysis: Instructional Resource for Cost/Managerial Accounting
Quelle	In: Accounting Education, 24 (2015) 1, S.57-73 (17 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2014.974197
Schlagwörter	Accounting; Teaching Methods; Active Learning; Constructivism (Learning); Computer Software; Knowledge Level; Guidance; Least Squares Statistics; Regression (Statistics); Video Technology; Textbooks; Student Attitudes; Feedback (Response); Graduate Students; Undergraduate Students; Student Surveys; Likert Scales; Pretests Posttests + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Teaching method; Lehrmethode; Unterrichtsmethode; Aktives Lernen; Wissensbasis; Beratung; Regression; Regressionsanalyse; Textbook; Text book; Schulbuch; Lehrbuch; Schülerverhalten; Graduate Study; Student; Students; Aufbaustudium; Graduiertenstudium; Hauptstudium; Studentin; Schülerbefragung; Likert-Skala
Abstract	This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or overly abstract--and increase student knowledge regarding the use of Excel for cost-estimation purposes. The resource consists of a set of seven student-related files--PowerPoint slides, Word documents, and Excel files--divided into two major parts: four files that deal with simple (i.e., one-variable) linear regression and three files related to the incremental unit-time learning-curve model. A separate Word file, meant for instructors, provides detailed guidance regarding the use of the student-based files. The resource is flexible in that it can be used at both graduate and undergraduate courses in cost/management accounting; customized to meet the needs of individual instructors (coverage of the entire resource requires approximately seven hours of in-class time) and used in conjunction with any cost/management accounting textbook. Throughout the resource many references to related online supplemental materials are provided, including links to relevant online video clips. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01