A Conceptual Framework for Learning Management Accounting

Posted: 12 Jan 2009 Last revised: 17 Apr 2009

Date Written: January 9, 2009


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

Suggested Citation

Spraakman, Gary, A Conceptual Framework for Learning Management Accounting (January 9, 2009). CAAA Annual Conference 2009 Paper, Available at SSRN: https://ssrn.com/abstract=1325392 or http://dx.doi.org/10.2139/ssrn.1325392

Gary Spraakman (Contact Author)

York University ( email )

Room 282 Atkinson Building
York University
Toronto, Ontario M3J 1P3
416 736 2100,22155 (Phone)
416 736 5963 (Fax)

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