Removing the 16-Week Borders of Financial and Managerial Accounting

• In Event: Emerging and Innovative Research Session II

Abstract

Removing the 16-week Borders of Financial and Managerial Accounting
Amie Dragoo, Edgewood College
Melodi Bunting, Edgewood College

Both business and academic leaders recognize the need for an integrative approach in teaching business curriculum. In fact, Bronahan (2008) suggests that the recognition of a need for integration dates backs to the formative years of university-based schools. In a survey of deans of AACSB member schools, Athavale, Myring, Davis and Truell (2010) reported that 60% of respondents had either implemented or were in the process of implementing integrated curriculum. While the AACSB has encouraged an integrative approach to business curriculum, Markulis, Strang and Howe (2004) indicated that many schools find this to be a difficult prospect. Encouraged by the desire to improve learning outcome performance, business school faculty at a private, Midwest liberal arts college are leading a business curriculum transformation. Faculty will transform ten individual functional courses, to an integrated three-course model over students’ sophomore, junior and senior years.

Typically, students take two accounting courses early in the business program, financial accounting and managerial accounting. Minimal overlap typically exists in the learning outcomes of these accounting courses. In the integrated business curriculum model described in this paper, the 16-week isolated model of instruction in the form of individual courses disappears. Instead, students learn accounting, along with other business topics, on a just-in-time basis as needed to complete projects and assignments.

The purpose of this research paper is to determine whether an integration of accounting within an integrated business model increases student retention of accounting information and student performance of desired learning outcomes. Authors of this paper intend to develop accounting tests on key learning outcomes to be administered pre- and post- curriculum transformation. The purpose of the tests will be to measure performance of key learning outcomes and to test retention of fundamental accounting knowledge. The outcome of this research will help us understand how a transformation to an integrated business curriculum affects student learning.

References

Bohanon, C. E. (2008). Persistent Themes in Colleges of Business. Journal Of Education For Business, 83(4),
239-245.

Athavale, M., Myring, M., Davis, R. E., & Truell, A. D. (2010). Factors Influencing Success In Integrating The
Four-Year Business School Curriculum: Implications For Business Educators. Delta Pi Epsilon Journal, 52(1), 4-15.

Markulis, P. M., Howe, H., & Strang, D. R. (2005). Integrating The Business Curriculum With A
Comprehensive Case Study: A Prototype. Simulation & Gaming, 36(2), 250-258.

Authors

• Amie Lynn Dragoo, Edgewood College

• Melodi Bunting, Edgewood College