A Conceptual Framework for Learning Management Accounting

Abstract

A conceptual framework for learning management accounting could not be found with a literature search. Numerous frameworks were found for mathematics, and one in particular was deemed relevant for learning management accounting. Schoenfeld's (1985) problem-solving framework was adapted to management accounting. It suggested four parts: management accounting techniques, resources, controls, and beliefs. Of course the management accounting framework needs to be further tested, but it has the promise of systematic development of management accounting problems and cases. It allows instructors to more systematically assist students in learning management accounting. Moreover, it enables the development of testable propositions on how management accountants perform and how students learn management accounting.

Keywords: conceptual framework, management accounting, teaching

JEL Classification: M40, M46, A22