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Teaching Strategies for Managerial Accounting

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Using Case Studies in Your Managerial and Cost Accounting Classes
Pete BrewerDepartment of AccountancyWake Forest Universitybrewerpc@wfu.edu
My Background with Cases
Since 1997, I have consistently used cases in my Cost Accounting classes.I have also occasionally used cases in my Managerial Accounting classes.InCost Accounting I organize the syllabus around 8-10 modules or topicsEach module starts with a review of fundamentals for one or two days followed by one or two case studies related to that topic.
What Should I Expect From Students?
High expectations for independent analysis:Outside-of-class writing assignmentGroup oral presentationOne case is a meaningful percentage of the gradeLower expectations for independent analysis:Recurring in-class teaching toolI am focusing on my use of 10-15 cases per semester as an in-class teaching tool.
What Should I Expect From Students?
Simply read the case before coming to classUse extrinsic incentivesWritten quiz (factual recall, not synthesis)Oral quizMake oral participation a meaningful percentage of the gradeDo not create any written analysis of the case.Eliminates “single use” problemDo not post your recommended solutions for your cases.If students have unresolved issues related to the case, they should be expected to visit your office hours.
Case Selection Tips
Get a Harvard Business School Publishing passwordProvides unlimited search and print capabilities of cases and teaching notes (for review purposes only)www.hbsp.harvard.eduNarrow the scope of your searches as follows:Cases with teaching notesPage length1-10 pages of text for computational casesScan the teaching note first before reading the caseDoes the case appear to cover your targeted learning objectives?
Lesson Plan Preparation Tips
What if the discussion dies in 10 minutes or heads off on counterproductive tangents?Create a structured lesson plan that predefines the “critical path.”Make sure the lesson plan includes thought-provoking questions and opportunities for analysis.Createdesignated time slots where students will be asked to workinsmall groups to solve a problem.Predetermine your “flex” points to ensure that your lesson plan flows “wheels up to wheels down” in designated time frame.Create handouts to offer structure and manage time.
Case Management Tips
UsingPowerpointBridgeton IndustriesUsing WordThe Classic Pen CompanyUsing ExcelFoxy OriginalsBlackheathManufacturing
Case Management Tips
Don’t be afraid to alter the case factsKaufmann Manufacturing Company (A)Don’t be afraid to alter the teaching noteAussie Pies (A)
Case Management Tips
Topical IntegrationHydrochem, Inc.Qualitative casesThe Importance of Commitments

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Teaching Strategies for Managerial Accounting