Integrating Managerial Accounting Concepts and Computations for Student Success

• In Event: Managerial Accounting Issues

Abstract

Managerial Accounting courses can be challenging, presenting students with a wide variety of seemingly unrelated concepts and formulas to memorize. This paper contributes to conceptual clarity by defining a unifying conceptual framework to help students visualize and connect the managerial accounting information flows with practical examples. As these process frameworks are developed a straightforward computational approach called “The Bridge” is presented, The Bridge allows students to efficiently move though the course leveraging on prior learning and efficiently utilizing one method, one formula and one graph for core concepts. The combined impact of conceptual clarity and computational efficiency are the pathways to learning effectiveness and improved outcomes in managerial accounting courses.

Authors

• Jeffrey Lewis Hillard, Stevenson University

• Ali M Sedaghat, Loyola University - Maryland