An Approach to Organizing a Management Accounting Curriculum

In recent years, numerous tools such as activity-based costing, the balanced scorecard, and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as stand...

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Bibliographic Details
Published in:Issues in accounting education 2000-05, Vol.15 (2), p.211-235
Main Author: Brewer, Peter C.
Format: Article
Language:English
Subjects:
Accounting procedures
Activity based costing
Assurance services
Balance sheets
Balanced Scorecard
Colleges & universities
Cost accounting
Curricula
Management accounting
Redundancy
Required Courses
Responsibility accounting
Schools
Students
Studies
Teaching
Teaching Methods
Transfer pricing
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Summary:In recent years, numerous tools such as activity-based costing, the balanced scorecard, and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as standard costing and contribution margin analysis continue to be prevalent (Szendi and Elmore 1993). The traditional topics, when coupled with all the recent advancements, create a sizable body of knowledge that presents a challenge to management accounting educators, who bear the responsibility of organizing this subject matter into a coherent whole. In an effort to aid professors wrestling with this challenge, this article presents a new framework for organizing an entire management accounting curriculum. The article also includes one possible application of the framework that is being used at Miami University. The benefits of adopting the framework include: (1) less redundancy within the curriculum, (2) logical distinctions between the topics taught in each course, and (3) more opportunities for in-depth coverage of particular content areas.
ISSN:0739-3172
1558-7983
DOI:10.2308/iace.2000.15.2.211