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Facilitating creativity in management accounting: a computerized business simulation

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  • Monte Wynder

Abstract

This paper describes the development and use of a computerized business simulation in a second year management accounting course. The simulation has a number of features that were designed to provide students with the opportunity and stimuli to develop creative solutions. Furthermore, the assessment criteria were specifically developed to motivate appropriate information search and yet provide the freedom for creative responses. This paper rationalizes and assesses the key features of the simulation in terms of factors that have been identified as being important in facilitating creativity. The simulation is evaluated in terms of these factors through general comments from academics and students and the students' own self-ratings of creativity. Feedback from academics and the professional body suggest that this simulation is also a useful tool for management accounting educators who wish to provide students with an opportunity for experiential learning.

Suggested Citation

  • Monte Wynder, 2004. "Facilitating creativity in management accounting: a computerized business simulation," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 231-250.
  • Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:231-250
    DOI: 10.1080/09639280410001676639
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    Citations

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    Cited by:

    1. Dellaportas, Steven & Hassall, Trevor, 2013. "Experiential learning in accounting education: A prison visit," The British Accounting Review, Elsevier, vol. 45(1), pages 24-36.
    2. Stewart Robinson & Stavrianna Dimitriou & Kathy Kotiadis, 2017. "Addressing the sample size problem in behavioural operational research: simulating the newsvendor problem," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 68(3), pages 253-268, March.
    3. Joseph Kastantin & Milorad Novicevic, 2008. "Teaching the Choir: Challenges of a Learner-Centred Simulation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 209-212.
    4. Jacob Peng & Ira Abdullah, 2018. "Building a market simulation to teach business process analysis: effects of realism on engaged learning," Accounting Education, Taylor & Francis Journals, vol. 27(2), pages 208-222, March.
    5. Jui-Kuei Chen & I.-Shuo Chen, 2012. "Creative-oriented personality, creativity improvement, and innovation level enhancement," Quality & Quantity: International Journal of Methodology, Springer, vol. 46(5), pages 1625-1642, August.
    6. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    7. Jui-Kuei Chen & I.-Shuo Chen, 2012. "Critical creativity criteria for students in higher education: taking the interrelationship effect among dimensions into account," Quality & Quantity: International Journal of Methodology, Springer, vol. 46(4), pages 1057-1075, June.
    8. Paul M. Goldwater & Timothy J. Fogarty, 2007. "Protecting the Solution: A 'High-Tech.' Method to Guarantee Individual Effort in Accounting Classes," Accounting Education, Taylor & Francis Journals, vol. 16(2), pages 129-143.
    9. Stephan Leitner & Friederike Wall, 2015. "Simulation-based research in management accounting and control: an illustrative overview," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 105-129, August.

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