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Teaching management accounting in a competencies-based fashion

Author

Listed:
  • Henk van den Brink
  • Kees Kokke
  • Ivo de Loo
  • Peter Nederlof
  • Bernard Verstegen

Abstract

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology, and ethics. Modern-day management accountants have to be able to apply elements from all of these domains when solving concrete, real-life problems. The Open University of the Netherlands has therefore tried to construct a competencies-based management accounting curriculum that uses the well-known case method and integrates issues from various knowledge domains. In the curriculum, a unique problem-solving strategy is introduced that helps students to tackle as management accountants problems they may encounter during their studies, as well as the decision-making in their daily practice. This paper aims to give an overview of one of the courses in this curriculum, highlighting the use of the aforementioned problem-solving strategy.

Suggested Citation

  • Henk van den Brink & Kees Kokke & Ivo de Loo & Peter Nederlof & Bernard Verstegen, 2003. "Teaching management accounting in a competencies-based fashion," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 245-259.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:245-259
    DOI: 10.1080/0963928032000130202
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    Cited by:

    1. Marko Reimer & Mathias Orth, 2008. "Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 185-205, August.
    2. Ivo De Loo & Jan Bots, 2018. "The life of an accounting information systems research course," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 358-382, July.

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