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Regression Analysis: Instructional Resource for Cost/Managerial Accounting

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  • David E. Stout

Abstract

This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: 'demystify' for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis - material that students may find obscure or overly abstract - and increase student knowledge regarding the use of Excel for cost-estimation purposes. The resource consists of a set of seven student-related files - PowerPoint slides, Word documents, and Excel files - divided into two major parts: four files that deal with simple (i.e., one-variable) linear regression and three files related to the incremental unit-time learning-curve model. A separate Word file, meant for instructors, provides detailed guidance regarding the use of the student-based files. The resource is flexible in that it can be used at both graduate and undergraduate courses in cost/management accounting; customized to meet the needs of individual instructors (coverage of the entire resource requires approximately seven hours of in-class time) and used in conjunction with any cost/management accounting textbook. Throughout the resource many references to related online supplemental materials are provided, including links to relevant online video clips.

Suggested Citation

  • David E. Stout, 2015. "Regression Analysis: Instructional Resource for Cost/Managerial Accounting," Accounting Education, Taylor & Francis Journals, vol. 24(1), pages 57-73, February.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:1:p:57-73
    DOI: 10.1080/09639284.2014.974197
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