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Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course

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  • Lafond, C. Andrew
  • Wentzel, Kristin

Abstract

This paper describes an easy-to-implement service learning project developed to enhance the coverage of costing concepts in an introductory Managerial Accounting course. The course-specific assignment utilizes an entrepreneurial scenario which requires students to examine the viability of opening a sandwich stand in the student union. Students actively gather cost data for their business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the service learning assignment enhances students’ understanding of key managerial accounting concepts. More specifically, improvements in mean post-test scores proved significantly higher in the experimental group after completion of the service learning activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in service learning by helping others less fortunate and that the project encouraged them to think entrepreneurially.

Suggested Citation

  • Lafond, C. Andrew & Wentzel, Kristin, 2022. "Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course," Journal of Accounting Education, Elsevier, vol. 60(C).
    • Handle: RePEc:eee:joaced:v:60:y:2022:i:c:s0748575122000185
    DOI: 10.1016/j.jaccedu.2022.100784
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    References listed on IDEAS

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    1. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    2. M. Huber, Marsha & Mafi, Shirine L., 2013. "Education par excellence: Developing personal competencies and character through philanthropy-based education," Journal of Accounting Education, Elsevier, vol. 31(3), pages 310-332.
    3. Susan Mueller & Taiga Brahm & Heidi Neck, 2015. "Service Learning in Social Entrepreneurship Education: Why Students Want to Become Social Entrepreneurs and How to Address Their Motives," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 357-380, September.
    4. Bea Chiang, 2008. "Integrating a Service-learning Project into Management Accounting Coursework—A Sharing of Implementation Experience and Lessons Learned," Accounting Education, Taylor & Francis Journals, vol. 17(4), pages 431-445.
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