The Role of Behavioral Research in Management Accounting Education in the 21st Century

2000 ◽  
Vol 15 (4) ◽  
pp. 713-728 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
World War Ii ◽  
Management Accounting ◽  
Accounting Education ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
History Of ◽  
The Cost ◽  
Management Accounting Education ◽  
Responsibility Accounting

Behavioral accounting research (BAR) has a long history in management accounting. It has not had as significant a presence in the management accounting courses. It has tended to be relegated to the responsibility accounting chapter in textbooks. Thus, the extent to which behavioral materials appeared in a course depended on the interests of the instructor. It can safely be described as a matter of taste. In this paper the history of management accounting dating back to the end of World War II is divided into three periods. In each period, the extent of behavioral materials in the management accounting curriculum is reviewed. These periods, called the “cost accounting,” “modern management accounting,” and “postmodern management accounting” periods, reflect increasing emphasis on behavioral materials in the management accounting courses. The paper focuses on the reasons why the demand for behavioral material in the management accounting curriculum is likely to increase and offers conjectures about what form those materials will take. It is, implicitly, also a call for research on the issues discussed here.

Management Accounting Education at the Millennium

2000 ◽  
Vol 15 (2) ◽  
pp. 335-346 ◽  
Author(s):  
Michael W. Maher
Keyword(s):  
Business School ◽  
Organizational Context ◽  
Management Accounting ◽  
Accounting Education ◽  
Problem Solving Skills ◽  
The Past ◽  
Accounting Courses ◽  
Problem Solvers ◽  
Management Accounting Education ◽  
School Curricula

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.

scholarly journals INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH
Keyword(s):  
Teaching Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Education Quality ◽  
Accounting Students ◽  
International Integration ◽  
Compulsory Subject ◽  
Management Accounting Education ◽  
Accounting Graduates

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.

scholarly journals Four Species of Reflexivity and History of Economics in Economic Policy Science

2011 ◽  
Vol 5 (3) ◽  
pp. 425-445 ◽  
Author(s):  
Eric Schliesser
Keyword(s):  
World War Ii ◽  
Policy Science ◽  
World War ◽  
History Of Economics ◽  
Economics Profession ◽  
History Of ◽  
The Subject ◽  
The Cost

Abstract This paper argues that history of economics has a fruitful, underappreciated role to play in the development of economics, especially when understood as a policy science. This goes against the grain of the last half century during which economics, which has undergone a formal revolution, has distanced itself from its ‘literary’ past and practices precisely with the aim to be a more successful policy science. The paper motivates the thesis by identifying and distinguishing four kinds of reflexivity in economics. The main thesis of this paper is that because these forms of reflexivity are not eliminable, the history of economics must play a constitutive role in economics (and graduate education within economics). An assumption that I clarify in this paper is that the history of economics ought to be part of the subject matter studied by economics when they are interested in policy science. Even if one does not accept the conclusion, the fourfold classification of reflexivity might hold independent interest. The paper is divided in two parts. First, by reflecting on the writings of George Stigler, Paul Samuelson, George and Milton Friedman, I offer a stylized historical introduction to and conceptualization of the themes of this paper. In particular, I identify various historically influential arguments and strategies that reduced the role of history of economics within the economics discipline. In it I also canvass six arguments that try to capture the cost to economics (understood as a science) for sidelining the history of economics from within the discipline. A sub-text of the introduction is that for contingent reasons, post World War II economics evolved into a policy science. Second, by drawing on the work of Kenneth Boulding, in particular, George Soros, Thomas Merton, Gordon Tullock, I distinguish between four species of reflexivity. These are used to then strengthen the argument for the constitutive role of the history of economics within the economics profession. In particular, I argue that so-called Kuhn-losses are especially pernicious when faced with policy choices under so-called Knightian uncertainty.

THE ROLE AND ROLE OF OIL POLICY IN SAUDI ARABIA IN POST WORLD WAR II ECONOMIC LIFE

2019 ◽  
Vol 20 (2) ◽  
pp. 37-41
Author(s):  
Maftuna Sanoqulova ◽  
Keyword(s):  
Saudi Arabia ◽  
World War Ii ◽  
Economic Life ◽  
World War ◽  
Post World War Ii ◽  
The World ◽  
History Of ◽  
Oil Policy

This article consists of the politics which connected with oil in Saudi Arabia after the World war II , the relations of economical cooperations on this matter and the place of oil in the history of world economics

Charles de Gaulle and European Community

2020 ◽  
Vol 2020 (10-3) ◽  
pp. 70-81
Author(s):  
David Ramiro Troitino ◽  
Tanel Kerikmae ◽  
Olga Shumilo
Keyword(s):  
World War Ii ◽  
European Community ◽  
World War ◽  
Charles De Gaulle ◽  
The United Kingdom ◽  
History Of ◽  
The Common ◽  
Post War ◽  
De Gaulle

This article highlights the role of Charles de Gaulle in the history of united post-war Europe, his approaches to the internal and foreign French policies, also vetoing the membership of the United Kingdom in the European Community. The authors describe the emergence of De Gaulle as a politician, his uneasy relationship with Roosevelt and Churchill during World War II, also the roots of developing a “nationalistic” approach to regional policy after the end of the war. The article also considers the emergence of the Common Agricultural Policy (hereinafter - CAP), one of Charles de Gaulle’s biggest achievements in foreign policy, and the reasons for the Fouchet Plan defeat.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

Setting the Stage

2017 ◽  
Author(s):  
Fred L. Borch
Keyword(s):  
World War Ii ◽  
Japanese Occupation ◽  
East Indies ◽  
Indonesian Archipelago ◽  
Ethical Policy ◽  
Netherlands East Indies ◽  
History Of ◽  
Colonial Economy ◽  
The Impact

Explores the role of the Dutch in the Indies from 1595, when sailors from Amsterdam first arrived in the islands, to 1942, when the Japanese invaded the colony and inflicted a devastating defeat upon the Dutch. The history of the Dutch in the Indonesian archipelago is critical to understanding the impact of the Japanese occupation after 1942, and the nature of the war crimes committed by the Japanese. This is because the ultimate goal of the Japanese occupiers was to erase all aspects of Dutch culture and influence the islands. The chapter begins with an examination of the early Dutch settlement of the islands, and the development of the colonial economy. It then discusses the so-called “Ethical Policy,” which sought to unify the islands under Dutch rule and implement European ideas about civilization, culture, and prosperity. The chapter looks at the colony’s social structure prior to World War II and closes with a discussion of the colony’s preparations for war with the Japanese in 1942. A short postscript explains what occurred between August 1945, when the Japanese surrendered, and December 1949, when the Netherlands East Indies ceased to exist.

scholarly journals Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe
Keyword(s):  
Active Learning ◽  
Qualitative Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Constructivist Teaching ◽  
Learning Approaches ◽  
Content Type ◽  
Radical Constructivist ◽  
Innovative Learning ◽  
Management Accounting Education

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.

scholarly journals Who Reads Shashi? The Case of the Hiroshima Regional Newspaper

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Ann Sherif
Keyword(s):  
World War Ii ◽  
World War ◽  
International Media ◽  
The Public ◽  
Nuclear Age ◽  
History Of ◽  
Key Events ◽  
Regional Newspaper ◽  
Self Presentations

The company history of a newspaper company raises new questions about the genre of company histories. Who reads them? What features should readers and researchers be aware of when using them as a source? This article examines the shashi of the Chûgoku Shinbun, the Hiroshima regional newspaper. The atomic bombings of Hiroshima and Nagasaki in August 1945 were significant because of their perceived role in bringing World War II to an end and in signaling the start of the nuclear age. Most research to date has emphasized the role of national newspapers and the international media in informing the public about the extent of the damage and generating a framework within which to understand. I compare the representation of three key events in the Chûgoku Shinbun company history (shashi) to those in two national newspapers (Asahi and Yomiuri), as well as the ways that the Hiroshima company’s 100th and 120th year self-presentations reveal important concerns of the region and the nation, and motivations in going public with its shashi. These comparisons will reveal some of the merits and limits of using shashi in research. This article is part of a larger study on the work of the influence of regional press and publishers on literature in twentieth-century Japan.   

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