Developing a simulation exercise for management accounting students

France, Adrian (2004) Developing a simulation exercise for management accounting students. In: New Zealand Applied Business Education Conference, 28-30 September, 2004, Wellington, New Zealand.

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Abstract or Summary

One of the tutor’s tasks is to make the subject topic or classroom environment interesting. Attempts to achieve stimulating classes involve non-traditional teaching approaches such as case studies, cooperative learning, simulations, and the use of technology. Lightbody (1997) used a factory simulation exercise to engage students in active-based learning and concluded that the activity offered an effective and entertaining method of teaching management accounting theory and practice. Lightbody (1997) made suggestions that the activity could be developed further to address cost and management accounting issues, either in an explanatory, illustrative, or exploratory mode. The author of this current paper developed and implemented a similar factory simulation for a management accounting class to explore and explain to students the theory of constraints faced by manufacturing organisations. The simulation exercise was also used to test the link between nontraditional teaching and knowledge retention. Students’ actions and comments indicated that the simulation exercise was useful in illustrating theory and providing an exploratory environment. The simulation activity widened the scope of educational tools the teacher can choose from. It was also found that revision and reviews would be useful as an important component of knowledge retention. Due to the benefits attributed to a non-traditional teaching method, it is recommended that the activity be used to allow students to formulate their own solutions in a practical situation.

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:1446
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Deposited On:19 Dec 2011 03:03
Last Modified:19 Dec 2011 03:03

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