Supplemental Readings and Practice Problems for ‘What Counts and What Gets Counted’
94 Pages Posted: 20 Feb 2018 Last revised: 5 Apr 2022
Date Written: April 4, 2022
Abstract
Full paper is available at: https://ssrn.com/abstract=2427106
“What Counts and What Gets Counted” (Bloomfield 2016) is an innovative way of teaching managerial accounting. The 1st edition of the book won the 2014 Jim Bulloch Award for Innovations in Management Accounting Education, and has only gotten better since then. However, the book suffers from two significant limitations. First, the book was intended primarily for MBA students, not for accounting undergrads. As a result, the book doesn’t go into sufficient depth on some of the technical topics that accounting majors need to understand. Second, the book lacks a bank of practice problems and solutions for students to use as they are learning material.
Here I present two supplemental readings and a set of practice problems that can be used to supplement “What Counts and What Gets Counted” and make it more appropriate for use by undergraduate accounting majors.
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Keywords: managerial reporting, accounting, performance reporting, measurement, economics, compensation, strategy, Balanced Scorecard, Two-Stage Costing, Standard Costing, Death Spiral
JEL Classification: A1, A2, D2, D7, L2, M4
Suggested Citation: Suggested Citation