Counting Beans is not as Simple as 1-2-3: Illuminating Goals, Consequences, and Tradeoffs of Teaching MBA Level Accounting as a Measurement System
Washington State University
December 1, 2007
Accounting with its arcane language and rules is a subject often dreaded and disliked by MBA students. While the arduous process of producing accounting information might indeed contribute to this reputation, framed differently, MBA students can easily see the role accounting plays in achieving strategic goals and managing stakeholder tensions. After all, MBA students are expected to be future business leaders, not accountants. Using this assumption to design an accounting course results in less emphasis on computation and more emphasis on the consequences that choices made in the process of accounting measurement have on strategic direction, stakeholder commitments and performance expectations. Students can then understand that accounting is also a measurement system that lays the foundation for enlightened decision making.
Number of Pages in PDF File: 4
JEL Classification: M40, A23working papers series
Date posted: July 15, 2008
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